2009 (1) TMI 155

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....lant. [Order per : M.M. Kumar, J.].- The revenue has approached this Court by invoking Section 35-G of the Central Excise Act, 1944 (for brevity, 'the Act'), challenging final order dated 19-3-2008, passed by the Customs, Central Excise & Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'). It has claimed that the following substantial question of law would arise for determi....

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....trips. 3. The Cenvat credit was claimed on the basis of invoices of supplier. The revenue alleged that the activities of the supplier M/s. Allied Metal Technologies, Faridabad, did not amount to manufacture as per circular dated 2-3-2005, issued by the Department. A show cause notice was slapped on the respondent on 29-8-2005 in respect of inputs received by them from supplier M/s. Allied Metal....

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....al, the Commissioner of Central Excise upheld the order-in-original, vide his order dated 15-12-2006 (A-2). An appeal before the Tribunal was filed vide its final order dated 19-3-2008, the Tribunal has set aside order dated 15-12-2006 by sustaining the argument of the respondent-assessee that the supplier of inputs paid duty and that supplier of inputs was not a party to the proceedings. In that ....

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....e & Customs, 2007 (218) E.L.T. 488 (S.C.)] held that the appellant-assessee as consumer cannot get classification changed under which goods were cleared by the manufacturer. In view of the above discussion, we find merit in the contention of the appellant. The impugned order is set aside and the appeal is allowed." 6. Learned counsel for the appellant-revenue has argued that the supplier of the....