2023 (10) TMI 164

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.... printing cylinder falling under Chapter heading No. 84425010, required for the production of packing material from Accuprint Systems, Mumbai. The supplier-manufacturer have cleared the said cylinder on payment of duty. The department's contention is that the printing cylinders are falling under Chapter heading No. 844250 and exempted under Notification No. 49/2006-CE dated 31.12.2006. Accordingly, they are chargeable to 2% duty without cenvat or 5% with cenvatw.e.f. 01.03.2011 as per Notification No. 2/2011-CE dated 01.03.2011. Hence the duty paid by the supplier which was not supposed to be paid under the aforesaid Notification, the appellant is not entitled for cenvat credit of such duty. 2. Shri P.K. Shetty, learned counsel appearing....

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....e impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the sole ground for denial of cenvat credit to the appellant is that the supplier of printing cylinder was not supposed to pay the duty as the same were exempted under Notification No. 49/2006-CE dated 31.12.2006, therefore, the duty was wrongly paid by the supplier and consequently the appellant is not eligible for cenvat credit of such duty wrongly paid. Without going into much detail of the case, we find that the department itself is of the view that the supplier was supposed to pay the duty and on a query made by the supplier to their jurisdictional officers they have clarified vide letter F. No. V/Tal/DFA/SC....