2013 (12) TMI 805

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....ish Saharan, Advocate, for the Respondent. ORDER Heard both sides. 2. Revenue filed this appeal against the order passed by the Commissioner (Appeals). Brief facts of the case are that the respondent purchased capital goods vide invoice No. 266 dated 11-3-2005 from M/s. Ashok Electricals Stampings Pvt. Ltd. and availed credit of Rs. 4,08,000/- in respect of duty paid on the capital g....

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....f the respondent is that duty has been paid by the supplier of the capital goods. It is not the case of the supplier of the capital goods has not paid the duty. The capital goods received and credit availed whereas the alert notice was issued in 2008, hence duty paid on capital goods and on physical verification of the capital goods were found in the factory. Therefore, the impugned order is right....