2000 (5) TMI 408

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....ri R.K. Roy, JDR, for the Respondent. [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....

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.... to the appellants. He further submits that 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 shif....

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....ubmits that it must have been taken, but there 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 o....