2007 (11) TMI 268

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.... P. V. Sheth, Advocate, for the Respondent. [Order] - These two appeals by the department involve a common issue arising out of the supply of certain goods as input by a common supplier and therefore being dealt with by a common order. 2. Heard the learned DR. Heard learned advocate Shri P.V. Sheth, on behalf of the respondent M/s Advin Diesels. 3.1 The relevant facts, in brief, in case o....

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....) set aside the order of the original authority. 3.2 The relevant facts, in brief, in Appeal No.E/262/2007 are as follows: The inputs viz. crank shafts supplied by Unit-V of M/s Amul Industries (P) Ltd. were received by M/s Advin Diesels.  The original authority as well as the Commissioner (Appeals) held that they were eligible for the credit.  Credit involved is Rs.57,117/-. 4.....

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.... Advin Diesels (the other respondent) have not taken precautions about the identity of the manufacturer of the inputs supplied and have not taken reasonable efforts to ensure that the goods are duty paid, are not acceptable.  There is no dispute about the duty paid nature of the goods manufactured on job work basis and that the duty has been paid by M/s Amul Industries (P) Ltd. Unit-V on such....