- (1.) It is not in dispute that in the raw material purchased by the respondent, which is a manufacturing concern, the duty was paid to the Central Excise Department. It is immaterial as to who has paid the duty as under the Cenvat Credit Rules there is no specific provision that the payment of duty is to be made by the actual buyer. We are of the opinion that the order of the Tribunal [2006 (199) E.L.T. 517 (Tri. - Del.)] does not suffer from any infirmity and it does not raise any substantial question of law. The appeal fails and is dismissed.;