2017 (1) TMI 216

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....ital goods that is Dies and Moulds paid 50% excise duty and remaining 50% was paid belatedly that is after supply of the capital goods and also after availing cenvat credit by the appellant. The department has made out a case that the appellant is not entitled for the Cenvat to the extent to 50% which was not paid by the supplier at the time of clearance of the goods, however the remaining 50% was also paid by the supplier subsequently. The adjudicating authority has dropped the demand of cenvat credit, considering the fact that though the supplier of the goods had not paid the 50% duty at the time of clearance but subsequently on 24.1.2002 the duty was paid, therefore he held that at the most it is only of the technical lapse. Being aggrie....

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....payment has been made therefore there is no question of denial of credit, as the basis of denial of credit i.e. non payment of remaining 50% duty by the supplier does not exist. He placed reliance on the following judgments to the effect that of the recipient end it need not to be ascertained whether the duty by the supplier was paid or otherwise. (i) Commissioner of C.Ex., Delhi-II Vs. R.S. Industries 2008 (228) E.L.T. 347 (Del.) (ii) R.S. Industries Vs. Commissioner of C. Ex., New Delhi-I 2003 (153) E.L.T. 114 (Tri.-Del.) (iii) Varanasi Domestic Appliances (P) Ltd. Vs. Commissioner of C.Ex., Allahabad 2007 (213) E.L.T. 286 (Tri.-Del.) (iv) Commissioner of Cus. & C. Ex., Kanpur Vs. R.H.L. Profiles Pvt. Ltd. 2013 (292) E.L.T. 313 (Tri.-....