2015 (7) TMI 1143

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....case that the appellant is engaged in the manufacture of sheet metal parts falling under Chapter 72, 76 and 82 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit in respect of Central Excise duty and service tax paid on the capital goods and input services used in or in relation to manufacture of the said final products. In the present case, taking of cenvat credit based on....

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....e tax liability has not been discharged at the suppliers end, the cenvat credit cannot be denied to the appellant in view of any specific restrictions contained in the Cenvat Credit Rules, 2004. According the Ld. Advocate, the duty/ tax paid character of the disputed goods, their receipt and utilization by the appellant are not in dispute, cenvat credit in available to the appellant. To substantia....

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.... below that the Central Excise duty/ service tax liability has not been discharged by the suppliers of disputed goods/ services. Thus, in absence of any specific prohibition in the Cenvat Statute, restricting availment of cenvat credit, in the eventuality, of any dispute between Central Excise Department and the supplier, the recipient of the goods, cannot be held liabie for reversal of cenvat cre....