2015 (5) TMI 97

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....ioner of Central Excise (Appeals), Salem in respect of common adjudication order dt. 7.1.2009. 2. The brief facts of the case are that appellant M/s.Madras Aluminium Company Ltd. (Appellant No.1) are manufacturers of Aluminium and Articles thereof falling under Ch.76 of CETA 1985 registered with Central Excise and are availing cenvat credit on the inputs supplied by the suppliers viz. M/s.Guwahati Carbon Ltd. (Appellant No.2) and M/s.Brahmaputra Carbon Ltd (Appellant No.3). A show cause notice dt. 29.4.2008 demanding cenvat credit of Rs. 16,13,292/- availed on the invoices issued by M/s. Guwahati Carbon Ltd. and Rs. 1,40,078 /-credit availed in respect of invoices issued by M/s. Brahmaputra Carbon Ltd. on the ground that suppliers had in....

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....nputs by the supplier. Being receiver of inputs, they have paid the entire amount to their supplier including the excise duty and availed the credit and also they have filed monthly returns disclosing all the input details, input credit availed and the documents being disclosed to the department. He further submits that any subsequent reassessment made at the supplier's end cannot be reopened at the receiver's end. Once the cenvat credit has been validly availed on the documents, the jurisdictional authority at recipient side cannot dispute on the change of classification or rate of duty. He further submits that they have availed credit on the duty paid documents and the duty paid nature is not under dispute and there is also no dis....

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.... only on the excise duty leviable and paid on the inputs. If once it is proved that excise duty is not leviable on the value, appellant cannot avail the credit it was not held as duty. He relied on Tribunal s decision in the case of CCE Shillong Vs Guwahati Carbon Ltd. - 2009 (243) ELT 307 (Tri.-Kolkata) and submits that once it has been held that duty has been erroneously paid by the supplier on the freight and insurance, the appellant-manufacturer is not entitled for the cenvat credit. The adjudicating authority rightly imposed penalties on the inputs supplier. 5. Heard both sides. The short issue is denial of cenvat credit availed on the inputs received from M/s.Guhawati Carbon Ltd. and M/s.Bramhaputra Carbon Ltd., Assam. Apparently, ....

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....s regards the entitlement of credit by the input recipient cannot be adopted. We also agree with the ld. Advocate that such observations are general in nature and are not relatable to the issues before the Tribunal. The Tribunal was required to decide the "lis between the Revenue andM/s Guwahati Carbons Limited and not the entitlement of credit by the recipient of the inputs from M/s Guwahati Carbons Limited. The said recipients were not before the Tribunal and as such the grievance of the learned Advocate is well appreciated." Further, the Hon ble High Court of Punjab & Haryana in their order dt.22.7.2010 in C.E.A.No.42 of 2010 upheld the Tribunal decision in the case of DCM Engg. Products and dismissed the appeal filed by Commissioner ....