Cenvat credit cannot be denied on ground that supplier had paid excess duty

CESTAT, KOLKATA BENCH Commissioner of Central Excise, Kolkata-III versus Kitchen Appliances India Ltd. ORDER NO. A-782/KOL./2012 APPEAL NO. E/55 of 2011 OCTOBER  23, 2012 ORDER Dr. D.M. Misra, Judicial Member The present appeal is filed by the Revenue against the order in Appeal No. 59/Kol-III/2010 dated-30.11.2010. 2. Briefly stated facts of the case are that the appellant are engaged in the manufacture of CTV, Refrigerator, Washing Machine etc. falling under Chapter Headings 84 and 85 of the First Schedule to Central Excise Tariff Act, 1985. The respondent were issued a dem...