2015 (2) TMI 1213

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....espondent. ORDER The appellant has filed the appeal against the impugned order denying the Cenvat credit on excess duty paid by the supplier. 2. The facts of the case are that the appellant has availed Cenvat credit on input invoices and paid duty thereon as per the invoices of the supplier. Revenue is of the view that the supplier of the inputs has paid excess duty as applicable. Therefor....

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.... per Rule 3 of Cenvat Credit Rules, 2004 the appellant is entitled to take Cenvat credit of duty payable and not of duty paid. 5. Heard both parties. Considered the submissions. 6. Proviso to Rule 3 of Central Excise Rules, provides that the assessee is entitled to take credit of duty paid on the inputs but the learned AR failed to appreciate the said proviso. Admittedly, the appellant....