2006 (3) TMI 575

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....Pramod Kumar, JDR, for the Respondent. [Order]. - Heard both sides. M/s. Nagpur Machineries Pvt. Ltd. were required to pay duty on the impugned consignments by debiting duty amount in the PLA whereas they had paid the amount through debit in the CENVAT account. The appellants had received the consignments and are no way concerned with the infraction of the rules by M/s. Nagpur Machineries. I....

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....a 5 states as under :- "On the issue of availment of credit by the user-manufacturer, it is clarified that action against the consignee to reverse/recover the CENVAT Credit availed of in such cases need not be resorted to as long as the bona fide nature of the consignee's transaction is not in dispute." 2. After hearing both sides and perusal of case records including the cited circular....