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Dispute Over CENVAT Credit Recovery: Are Supplier's Goods Truly Exempt Under Non-Tariff Notification?

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....Recovery of CENVAT Credit - allegation of payment of duty by the supplier on exempted goods - the goods cannot be said to be exempt inasmuch as the notification relied upon in the appeal of Revenue is a non-tariff notification which does not have the effect of section 5A of Central Excise Act, 1944 and is merely procedural and conditional - It is also settled law that it is not open to the central excise authorities having jurisdiction over the buyer to determine leviability to duty of a seller in another jurisdiction. - AT....

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Dispute Over CENVAT Credit Recovery: Are Supplier's Goods Truly Exempt Under Non-Tariff Notification?