2008 (10) TMI 641

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....inawati, Adv. Per: Mrs. Archana Wadhwa, Member (Judicial) These two appeals filed by the appellant and one filed by Revenue are being disposed off by a common order, as they arise out of a same impugned order passed by Commissioner (Appeals). 2. Duty of ₹ 8,41,394/- and ₹ 38,84,590/- are confirmed against the appellants, by denying the benefit of modvat credit of duty paid by the in....

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....(54) RLT 764 (CEGAT-Del.), as also in cases of CCE Chennai Vs. CEGAT Chennai 2006 (202) ELT 753 (Mad.), CCE Vs. Jyoti Ltd. 2008 (223) ELT 171 (Guj.), Evergreen Engineering Co. P. Ltd. Vs. CCE Mumbai 2007 (215) ELT 134 (Tri-Mumbai). 3. The ratio of all these decisions is that the credit cannot be varied at recipients end on the ground that the supplier should have been paid lesser duty. We, accor....