2009 (8) TMI 607

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....004 to January, 2005, the assessee had availed Cenvat credit on the inputs supplied by the Central Excise registered dealer M/s. D.M. Engineering Ltd. The Superintendent of Central Excise, having jurisdiction over the said D.M. Engineering Ltd., informed that the said supplier had wrongly passed on the Cenvat credit to the assessee. The said supplier had purchased the goods from the Central Excise registered manufacturer M/s. ABS Steel Ltd., which in turn were purchased from M/s. Steel Authority of India Ltd. (SAIL).    .           - 4. M/s. SAIL had cleared the pods on payment of Central Excise duty @ 8% ad valorem and ABS Steel Ltd., has sold these inputs as such to M/s. ....

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....lty, and (b) for enhancement of penalty from Rs.20,000/- to Rs.1,19,631/-. 7. Aggrieved by the order, the assessee also filed an appeal challenging confirmation of duty, interest and penalty. 8. Heard. 9. In this case, the main issue is that whether the assessee is entitled to take Cenvat credit of the amount of duty indicated in the duty paying documents. The ld. Counsel appearing on behalf of the assessee submits that the assessee had availed Cenvat credit on the basis of duty paying documents and in these terms he is not liable to reverse the excess Cenvat credit availed by him. The ld. Advocate filed the following case laws:- (a) Kerala State Electronic Corporation v. Collector of Central Excise, Kochi, 1996 (84) E.L.T. 44 (....