IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No.167 of 2010 Date of decision: 2.11.2010 Commissioner of Central Excise. -----Appellant. Vs. M/s Steelage Tubes (P) Ltd. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE RAKESH KUMAR JAIN Present:- Mr. H.P.S. Ghuman, Advocate for the appellant. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, “the Act”) against order dated 7.9.2009 of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi proposing to raise following substantial question of law:- “Whether the Tribunal is correct in holding that the buyer is not obliged to lead any evidence in support of his claim of deemed credit keeping in view the fact that neither the duty paid on the inputs received nor did the invoices bear the requisite declaration keeping in view the specific provision of para 4 of Notification No.58/97-CE dated 20.8.97”. C.E.A. No.167 of 2010 2. The assessee claimed Cenvat Credit on the duty paid on inputs. On verification, the department found that actually no duty had been paid by the seller/manufacturer, even though it was so stated in the invoices issued to the assessee. On appeal, plea of the assessee was upheld by the Commissioner on the ground that the assessee was not in a position to know whether seller/manufacturer had actually paid duty or not, which was a matter between the department and the seller/manufacturer. Reliance was also placed on a circular allowing benefit of credit in such circumstances and judgment of this Court in Vikas Pipe v. CCE 2003 (158) ELT 680 (P&H). The view taken by the Commissioner was upheld by the Tribunal. 3. We have heard learned counsel for the appellant. 4. Since it has not been disputed that the view taken by the Tribunal was in consonance with the judgment of this Court in Vikas Pipe, no substantial question of law arises. 5. The appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE November 02, 2010 (RAKESH KUMAR JAIN) ashwani JUDGE 2