2016 (11) TMI 153

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.... K Mishra, AR Respondent By: Shri Prabhat Kumar, Advocate ORDER Per Ms. Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri R K Mishra, learned AR appearing for the Revenue and Shri Prabhat Kumar, learned Advocate appearing for the Revenue, I find that the respond....

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....king the longer period of limitation which resulted in passing of an order by the adjudicating authority confirming the demand to the extent of around Rs. 33.70 lakh. 4. On appeal, Commissioner (Appeals) took into consideration the entire facts and circumstances of the case and observed as under: "18. In the instant case the goods have been removed from one 100 % EOU on payment of duty to an....

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....r input supplier. This aspect has also been followed in the case of CCE vs. Industrial Cables (1) Ltd. - 1999 (108) ELT 513 (New Delhi-CEGAT) and CCE vs. Tubes Investments of India Ltd. [2004 (176) ELT 363 (Bang-CESTAT). The tribunal in the instant case has held that once duly paid invoices were received, credit could not be denied on the ground that such inputs were not liable to duty and if any ....

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....anted relief to the respondent on the ground that respondents have availed the credit of duty actually PAID by the supplier 100% EOU. The issue as to whether the 100% EOU could not have paid the duty cannot be decided at the recipient's end. The issue, if at all, was required to be adjudicated by the Central Excise Officer having jurisdiction over the supplier, 100% EOU. 6. I fully agree wi....