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2006 (5) TMI 400 - AT - Central ExciseRefund Of duty - Cenvat/Modvat on inputs - Payment of excess duty on inputs by supplier - HELD THAT:- From the rule 57A, it is clear that the credit can be taken on duty paid and not duty leviable as contended by Revenue. Even though the Commissioner (Appeals) has referred the Notification No. 21/99-C.E. to deny the Modvat credit on the duty actually paid there is nothing in the notification which indicates that the credit should be only duty leviable. So long as the duty paying documents indicate the duty actually paid there cannot be any objection in availing of the credit. In all the case laws cited by the appellants, it has been held that at the Receiver’s end, the credit cannot be restricted. In fact, in the case of CCE, Hyderabad v. Tube Investments of India Ltd.[2003 (12) TMI 236 - CESTAT, BANGALORE], this Bench of the Tribunal has held that the credit taken on duty paid on HR/CR strips cannot be denied to the Respondent on the ground that HR/CR strips were actually not liable to any excise duty. In our view, the denial of credit to the extent actual duty paid is not in accordance with the Rule 57A and Notification No. 21/99. In this view of the rigs, the impugned order has no merit and the same is set aside. We allow the appeal with consequential relief.
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