TMI Blog2009 (1) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... upplier of inputs paid duty which is not in dispute. The supplier of inputs is not a party to the present proceedings - held that the appellant-assessee as consumer cannot get classification changed under which goods were cleared by the manufacturer – credit allowed - 105 of 2008 - - - Dated:- 7-1-2009 - M.M. Kumar and H.S. Bhalla, JJ. Shri Kamal Sehgal, Senior Panel Counsel, Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in manufacture of excise goods, namely, sheet metal components and blanks etc. falling under Chapter Heading No. 7318 and 7211 of the first schedule appended to the Act. They are registered manufacturer under the Central Excise and had taken Cenvat credit of Rs. 30,70,388/- in respect of the period 2-3-2005 to 24-3-2005 (Central Excise Duty of Rs. 30,10,184/- and Education Cess of Rs. 60,20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13(1) of the Rules. 4. The Additional Commissioner of Central Excise while adjudicating the case, vide order-in-original, dated 31-1-2006 accepted the plea of the Department and disallowed the Cenvat credit and confirmed its demand under Rule 12 of the Rules read with Section 11A of the Act along with interest under Section 11AB of the Act and penalty of Rs. 10,00,000/- under Rule 13(1) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Only w.e.f. 2-3-05 the same process as per Board's circular does not amount to manufacture. The supplier of inputs paid duty which is not in dispute. The supplier of inputs is not a party to the present proceedings. The revenue denied the benefit of credit taken by the recipient of inputs. Hon'ble Supreme Court in the case of Sarvesh Refractories (P) Ltd. (supra) [ Sarvesh Refractories (P) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended to the Act. The assessee could not have got the classification of the goods changed. The fact that the duty was paid on those inputs is evident from the invoices indicating the payment of duty for which credit has been taken. It appears that the goods were manufactured prior to 2-3-2005 and the circular dated 2-3-2005 was not to apply in any case. The view taken by the Tribunal does not suff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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