2008 (1) TMI 727

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.... None, for the Respondent. [Order]. -  Revenue has filed these appeals against order-in-appeal Nos. 95-96/CE/JAL/06 dt. 28-2-2006 passed by the Commissioner (Appeals), Chandigarh. 2. The main ground of the revenue for appealing against the impugned order is that there is no evidence of payment of duty on the goods supplied by Prince Agro & Allied Inds. and Gupta Brothers Condui....

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....rtnightly basis. Therefore, situations arise when the goods are cleared and duty would be paid after a lapse of few days in view of the system of fortnightly payment. In all these cases the clearance is done only in terms of Rule 96ZP(3) and once there is an endorsement in the invoice that the goods are cleared under Rule 96ZP that would be sufficient for the purpose of taking Cenvat credit. On th....

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....of the Hon'ble High Court of Punjab and Haryana in the case of Vikas Pipes v. CCE, Chandigarh reported in 2003 (158) E.L.T. 680 (P&H) wherein it was held that where the invoice contained the declaration by manufacturer of inputs that inputs have suffered excise duty and on verification it was found that the supplier had not discharged the duty liability fixed under Section 3A, deemed credit cannot....

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....e Punjab and Haryana High Court has ruled that where on verification, it is found that duty has not been paid by the supplier, deemed credit could not be denied. My attention was also invited by the ld. Advocate that there was some dispute regarding the fixation of ACP. These proceedings are still pending before the Tribunal. In these circumstances, imposition of penalties is also not warranted. I....