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2016 (4) TMI 1194 - CESTAT CHANDIGARHCENVAT credit - excess duty paid on inputs procured from Ghaziabad unit - Held that: - As per the provision of Rule 3 of CCR, 2004, the assessee is entitled to take the Cenvant Credit duty paid on the inputs - whatever, duty has been paid by the appellant, they are entitled to avail Cenvat Credit if the supplier has paid excess duty, the Revenue is at liberty to take action against the supplier but Revenue has not disputed the duty payment by the supplier. In these circumstances Cenvat Credit can’t be denied to the appellant - credit allowed - appeal allowed - decided in favor of appellant.
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