TaxTMI 
TaxTMI 
2024 (2) TMI 954
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....exempted and no duty was required to be paid on them in the first stage. The appellant has submitted that they have done no wrong inasmuch as they were supplied duty paid invoices in terms of Cenvat Credit Rules, 2004, they did pay duty as charged and therefore, they were entitled to avail the credit and it is now not open to the jurisdictional officers to question the assessment done by the officers of the supplier's jurisdiction. 3. It is the contention of the Revenue that the said goods were exempted and therefore, they were not required to avail cenvat credit on the impugned goods. 4. Heard both sides. 5. It is observed that the impugned issue came up before the Hon'ble Apex Court in the case of Commissioner of Central Excise & Custo....
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....nal. In the case of Neuland Laboratories Limited Vs. Commissioner of Central Excise, Hyderabad I reported in 2015 (317) ELT 705 (Tri.-Bang., the Tribunal has held as under : "4. After hearing learned Authorised Representative (AR) on behalf of Revenue and going through the records including written submissions filed by the appellant, I find that the issue is no longer res integra and there are several decisions taking a view that the assessing officer in-charge of the assessee who has taken the credit cannot sit in judgment as to whether the duty was payable or not on the goods supplied. What is required to be examined is whether duty has been paid or not and if duty has been paid by the supplier/assessee, the receiving assessee cannot be....
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....d with the Central Government and Cenvat credit also needs to be recovered in terms of Rule 14 of the Cenvat Credit Rules, 2004. Rule 14 of the Cenvat Credit Rules, no doubt, provides for recovery of credit taken. The Board assumes that if an assessee takes credit of duty which was not required to be paid but paid, availment of credit would attract the provisions of Rule 14 of the Cenvat Credit Rules. The conclusion is that the credit which was taken wrongly would arise when an assessee is required to determine whether the inputs/capital goods received by him are liable to duty or not and whether duty is payable or not. There is no rule which puts an obligation on the receiver of goods. When we take note of the fact that the assessee may re....