2026 (8) TMI 1135

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....dvocate For the Revenue : Shri B.K.Singh, Authorized Representative ORDER R. MURALIDHAR : The Appellant has received Fuel Oil from M/s. Himadri Chemicals and Industries Ltd. during the period August 2007 to February 2008. The Appellant has taken the Cenvat Credit based on the invoices issued by the vendor. On the ground that the Fuel Oil was not manufactured by the vendor and according....

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....nd Courts have been consistently holding that the Excise Duty paid by the vendor at their end, cannot be questioned at the end of the receiver. Accordingly, he prays that the Appeal may be allowed. 3. He further submits that though the Cenvat Credit was taken during the period 2007-2008 and the same was shown in the ER-1 Returns, the Department did not raise any objection and suddenly they issu....

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....efully. According to Rule 6 of the Central Excise Rules, 2002, the assessee shall himself assess the duty payable on excisable goods. Assessment involves classification of the goods, determination of rate of duty, determination of quantum of duty and payment thereof. This requirement has to be fulfilled by the assessee who is responsible to make the payment of duty. For this purpose, he has to det....

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....pect first and then take credit, the assessee is required to assess all the goods/services received which is definitely not contemplated by the statute. This aspect is considered along with the provisions of Rule 9 of the Cenvat Credit Rules. Sub-rule (5) of Rule 9 provides that manufacturer has to maintain proper records for receipt, disposal, consumption and inventory of capital goods/inputs in ....