2007 (10) TMI 113

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....e appellants are engaged in the manufacture of Decorative/Industrial and other laminates and availed Cenvat credit amount Rs. 17,265/- and education cess of Rs. 346/- on four invoices issued by M/s. Keetex, Jayasingpur who was a trader. They were however issued a show cause notice stating that M/s Keetex, Jayasingpur was not a manufacturer as Rule 12B of the Central Excise Rules, 2002 which confer....

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....Ltd. v. Commissioner of Central Excise, Jaipur - 2005 (191) E.L.T. 899 (Tri.- Del.) and Commissioner of Central Excise, Vadodara-I v. Hylite Cables - 2007 (212) E.L.T. 284 (Tri.-Ahd.) wherein it was held that the recipient of inputs cannot be denied the credit for the mistake in payment of duty by supplier. 4. Heard both sides. 5. I have considered the submissions. I find that the appellants....