TaxTMI 
TaxTMI 
2000 (5) TMI 408
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.... [Order]. - Shri S.N. Sinha Mahapatra, learned Advocate appearing for the appellants submits that they have taken credit on the basis of the invoice issued by the input manufacturer under the provisions of Rule 52A. The said invoices show the due payment of duty on the input which has been received by them. The duty has been paid by the input manufacturer by making a debit entry in their RG-23A ....
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....at earlier proviso to Rule 57G placed the manufacturer of the final product under the responsibility to take reasonable step to ensure that inputs acquired by him was proper duty paid as indicated in the document. This Rule was, however, subsequently amended and this proviso was deleted in March, 1997. Sub-Rule (8) of Rule 57G of the amended provisions shifted the responsibility to the Superintend....
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....ere was nothing in the appeal records to show so. He supports the order passed by the authorities below and prays for rejection of the appeal. 3. I have heard the submissions make from both the sides and given my careful consideration on the issue involved in the appeal. It has not been disputed that the appellants have taken Credit on the basis of invoices issued by the input manufacturer u....