COMMISSIONER OF CENTRAL EXCISE Vs. PURUSHOTTAM INDUSTRIES LTD
HIGH COURT OF UTTARAKHAND
COMMISSIONER OF CENTRAL EXCISE
Purushottam Industries Ltd.
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Barin Ghosh, C.J. -
(1.) THERE appears to be no dispute that the invoice and other documents, that the respondent -assessee received in respect of raw materials purchased by it from its suppliers, duly indicated that the supplier has included in the price of the goods supplied the amount of duty leviable and payable by the supplier. True, it was not stated in those documents that such duty has, in fact, been paid by the supplier, but, as it appears from the order of the Tribunal, the supplier paid the duty leviable on the goods supplied. Be that as it may, we think that the Tribunal has correctly held that there was no duty on the part of the respondent -assessee to obtain a certificate from its supplier to the effect that the duty as mentioned in the invoice in respect of the supplies made by the supplier to the assessee had, in fact, been paid by the supplier to the Department. In the circumstances, for the purpose of obtaining Modvat credit the only and the only document, upon which reliance could be placed, was the invoice and other related documents supplied by the supplier at the time of effecting supply suggesting how much duty was leviable in respect thereof upon the supplier, and that, the same was included in the price to be paid by the assessee for the supply effected. We, accordingly find no reason to interfere. The reference fails and the same is dismissed.;
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