2007 (10) TMI 465

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....[Order]. - The brief facts of the case are that the appellants are engaged in the manufacture of Decorative/Industrial and other laminates and availed Cenvat credit amount Rs. 17,265/- and education cess of Rs. 346/- on four invoices issued by M/s. Keetex, Jayasingpur who was a trader. They were however issued a show cause notice stating that M/s. Keetex, Jayasingpur was not a manufacturer as Ru....

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....vide Order No. A/591/2007/C-II(EB) dated 20-8-2007, Parasrampuria Synthetics Ltd. v. Commissioner of Central Excise, Jaipur -  2005 (191) E.L.T. 899 (Tri.-Del.) and Commissioner of Central Excise, Vadodara-I v. Hylite Cables - 2007 (212) E.L.T. 284 (Tri.-Ahd.) wherein it was held that the recipient of inputs cannot be denied the credit for the mistake in payment of duty by supplier. 4. ....