2020 (1) TMI 1342

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....ommissioner (AR) For the Respondent : Shri Archit Agarwal, Chartered Accountant ORDER PER: C J MATHEW This appeal of Revenue lies against order-in-original no. 17/CEX/COMMR/KOP/2011 dated 29th November 2011 of Commissioner of Central Excise & Service Tax, Kolhapur which dropped proceedings initiated for recovery of Rs. 78,10,904 alleged to have been wrongly availed as CENVAT credit between Jan....

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....heard Learned Chartered Accountant appearing for the respondent. 4. As pointed out by Learned Chartered Accountant, the issue of entitlement to avail credit by the recipient of material on which liability to duty has been discharged by the supplier, despite non-leviability of duty, is now settled by the decision of the Tribunal in Neuland Laboratories Ltd v. Commissioner of Central Excise, Hydera....

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.... required to determine whether the inputs/capital goods received by him are liable to duty or not and whether duty is payable or not. There is no rule which puts an obligation on the receiver of goods. When we take note of the fact that the assessee may receive inputs/capital goods/services classifiable under almost all the headings, it is difficult to imagine that legislature would require the as....

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....d that '10. Apart from the above, in the present case, the assessment on decoiled HR/CR coils cleared from the factory of the assessee on payment of duty has neither been reversed nor it is held that the assessee is entitled to refund of duty paid at the time of clearing the decoiled HR/CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises - 2008 (2....