Buyer of goods not obliged to investigate manufacturing process of supplier

RMC Switch Gears Ltd Vs Commissioner of Central Excise (CESTAT Delhi) CESTAT Delhi held that CCR, or the Central Excise Rules or the Act places an obligation on the buyer of the goods to investigate that whether the process undertaken by the supplier amounts to manufacture or not and determine the duty thereon. Facts- During the investigation initiated at M/s Bhushan Steels Ltd., Ghaziabad who supplied HR Coils and other inputs to the appellant, it appeared that M/s Bhushan Steels had undertaken processes which did not amount to manufacture but had paid central excise duty. It further appeared...