2009 (7) TMI 1012

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....lant. Shri Sanjay Grover, Advocate, for the Respondent. ORDER Appeal No. E/4025/06 is by the Department against the order of Commissioner (Appeals) No. 65/RPR-II/2006 dated 25-6-06. 1.2 Cross-Objection No. E/CO/129/08 is connected with the above appeal. It is basically in support of the order of the Commissioner (Appeals). 1.3 As these two are inter-connected, they are disposed of b....

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....ler was in turn purchased from M/s. Hira Steels Limited, Raipur in March, 2000 and the appellants availed credit and utilised the same to the extent of Rs. 29,066/-. Since M/s. Hira Steels Limited, Raipur was working under the provision of Section 3A of the Central Excise Act, 1944 and the waste and scrap generated from the factory was exempted in terms of Notification No. 49/97-C.E., dated 1-8-97....

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....s also imposed on the appellants under Rule 173Q. 3.2 The Commissioner (Appeals) found that there was no order/decision by the competent authority that the supplier was covered under Section 3A of the Central Excise Act, 1944, to hold that invoice issued by the supplier-manufacturer and the dealer to be invalid document for the purpose of allowing Cenvat credit by the officers in charge of the ....

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....tion 3A shall be applicable or whether the said supplier should have availed the Notification No. 49/97-C.E. 6. I have carefully considered the submissions from both sides. The submission made by the learned Advocate that the authority in charge of the recipient unit have no power to interfere with the assessment done at the end of the supplier unit, merits acceptance. Commissioner (Appeals) ha....