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2010 (4) TMI 629 - PUNJAB & HARYANA HIGH COURTCenvat/modvat credit on the inputs - As the respondent assessee had already received the modvat credit, therefore, the Department in tended to deny the credit and to recover the credit already taken by the manufacturer – Held that: - duty was yet to be paid by him, and then the Department was free to proceed for recovery of the duty against the manufacturer.
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