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2010 (4) TMI 1046 - HC - Central ExciseCENVAT Credit - credit denied that the gods not manufactured by the manufacturer - Whether the Hon'ble Tribunal was right in holding that credit can be allowed merely on the strength of the invoices of manufacturer if the goods are not manufactured by him? HELD THAT:- Tribunal has rightly held that even if the alternator may have been manufactured at Delhi as contended by the revenue, as long as the duty liability of such alternator had been discharged by the supplier, entitlement of the respondent company to avail of CENVAT credit in respect of the duty paid on the capital goods in question cannot be disputed.
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