2008 (10) TMI 191

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. [Order].- This is an appeal filed by the Revenue. In the impugned order, the Commissioner sustained the order of the original authority. The original authority had allowed credit of duty amounting to Rs. 39,869/- paid on inputs "Spring Steel Wire" to the respondents. The appeal filed by the revenue has mainly taken the ground that the lower authorities had allowed credit of d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts and not excise duty. The objection to availment of credit is taken by the Revenue on the above basis. The impugned order is passed relying on several case law, all of which had held that a manufacturer who had received inputs on payment of duty was eligible for the credit of the same. The departmental officers having jurisdiction over the recipient manufacturer could not question the assessment....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n that case M/s. Stumpp Scheule & Somappa Ltd., availed Cenvat credit on inputs, wires of alloy steel and non-alloy steel and utilized the credit for payment of duty on their final products. Revenue had initiated proceedings to recover the credit on the ground that wires (inputs) had not come into existence in a process of manufacture exigible to duty. The Tribunal held that there was no illegalit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ceived drawn wires on payment of duty and that it had utilized the credit for payment of duty on springs manufactured by it. The statutory provisions allow an assessee to avail duty paid on inputs when it receives them in its factory. Even if the jurisdictional authorities at the supplier manufacturer's end assessed the duty on the inputs incorrectly, the authorities having jurisdiction over the r....