2007 (9) TMI 161

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....led this appeal against the impugned order whereby the proceedings initiated for recovery of excess Cenvat credit were dropped. 2. The brief facts of the case are that the respondents are receiving inputs i.e. furnace oil and lubricating oil under the cover of invoices issued by the registered dealer.  During verification, it was found that the registered dealer had passed on the excess Ce....

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.... 4. The contention of respondents is that if the registered dealer has issued invoices showing payment of higher duty, revenue should have recovered the same from the dealer.  The appellants relied upon the following decisions of the Tribunal:- R.S. Industries Vs CCE New Delhi-I [2003 (153) ELT114] CCE Pondicherry Vs Spic Pharmaceuticals Division [2006 (199) ELT 686] CCE Jalandhar Vs....

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....cases are different from the facts of the present case. In these cases, the dealer was issuing the invoices in respect of the inputs showing that the manufacturer has paid duty whereas no duty has been paid by the manufacturer.  In that case, the case of the revenue is that manufacturer has only received invoices but not the inputs. Whereas the facts of present case are different.  In th....