2008 (2) TMI 734

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....ri S. Gautam, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the original manufacturer M/s. SAIL paid duty @ 8% ad valorem. M/s. ABS Steel Ltd., registered under Central Excise as 'manufacturer' purchased the goods from  M/s SAIL and cleared the said goods on payment of duty @ 12% ad valorem to M/s. D.M. Engg Ltd. a registered dealer. The appellant....

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....credit shall be taken by the manufacturer on the basis of documents specified therein. In this case, there is no dispute that the appellants availed credit on the basis of invoices issued by registered dealer as prescribed in the said Rule and duty was paid @ 12% ad valorem by M/s. ABS Steel Ltd. The Tribunal in the case of Eveready Industries (I) Ltd v. CCE, Allahabad reported in 1998 (103) E.L.T....