TMI Blog2008 (10) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer cannot reopen the assessment reflected in the invoices. As long as the respondent manufacturer had taken reasonable steps to know the licit origin, identity and the address of the manufacturer, the assessee can avail the credit as reflected in the invoices accompanying the inputs. – benefit of credit can not be denied and demand is not sustainable. - E/638/2006 - 1181/2008 - Dated:- 15-10-2008 - Shri P. Karthikeyan, Member (T) Shri N.J. Kumaresh, SDR, for the Appellant. Shri M. Kannan, Advocate, for the Respondent. [Order]. - This is an appeal filed by the Revenue. In the impugned order, the Commissioner sustained the order of the original authority. The original authority had allowed credit of duty amounting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules, 2002 (CCR), the respondent manufacturer taking Cenvat credit on inputs was only required to take the precaution of satisfying himself about the identity and address of the manufacturer/supplier of the inputs issuing invoices accompanying the inputs. In the instant case, the respondents had received inputs on payment of duty. The revenue had collected excise duty from the supplier of drawn wires. Therefore, the revenue had no locus standi to question the respondent's availing credit of duty it had paid on the inputs. In Stumpp Scheule Somappa Ltd., CCE, Bangalore reported in 2005 (191) E.L.T. 1085 (Tri.-Bang.), the Tribunal had decided an identical dispute. In that case M/s. Stumpp Scheule Somappa Ltd., availed Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities having jurisdiction over the recipient manufacturer cannot reopen the assessment reflected in the invoices. As long as the respondent manufacturer had taken reasonable steps to know the licit origin, identity and the address of the manufacturer, the assessee can avail the credit as reflected in the invoices accompanying the inputs. In CCE C v. MDS Switchgear Ltd., reported in 2008 (229) E.L.T. 485 (S.C.), the Apex Court cited with approval the following excerpts from the Tribunal's decision challenged before that Court: "the rule entails the manufacturer to avail of the benefit of the duty paid by the supplier manufacturer. A quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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