2011 (7) TMI 468

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....pondent : Shri P.V. Sheth, Adv.   Per: Mrs. Archana Wadhwa:   Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. We have heard Shri R. Nagar, learned SDR appearing for the Revenue and Shri P.V. Sheth, learned advocate appearing for the respondents.   2. As per facts on record the respondent is a manufacturer and was availin....

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....ondent proposing to deny the benefit of cenvat credit so availed by them. The said proceedings culminated into an order passed by the original adjudicating authority confirming the demand and imposing penalties. On an appeal against the same, Commissioner (Appeals) set aside the order of the lower authorities on the ground that admittedly M/s. Amul Industries Ltd. has paid the duty properly and th....

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....availment of credit of duty paid by the supplier is not justified.   5. We do not find any merits in the above contention of the Revenue. Admittedly M/s. Amul Industries Ltd. had cleared the inputs on payment of duty. There is no dispute about the same. We really fail to understand as to how the provisions of Rule 7 are attracted in the present case when the duty admittedly stands paid by ....