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2010 (7) TMI 426 - CESTAT, BANGALORECenvat credit – Supplementary invoices – Demand realized against supplier alleging suppression and hence credit denied on supplementary invoices to assessee - raised supplementary invoices for the discharge of duty liability on the product "Dough" which he had cleared to appellant without payment of duty, during the relevant period despite tariff entry indicating the said product was attracting duty - lower authorities have sought to recover the cenvat credit only on the ground that the main manufacturer had gone to the Settlement Commission and the Settlement Commission in its order held that the manufacturer had cleared the goods clandestinely and that the manufacturer had no intention to pay the duty - the 11C Notification issued by the Govt. of India would clearly cover the issue as to there was always an intention to exempt these goods and if that intention was there, then the manufacturer M/s. Australian Foods Ltd., need not have paid the duty but having paid the duty, today the appellant cannot be denied the benefit of cenvat credit and the same cannot be questioned by the Revenue. - order upholding the reversal of the credit taken, liable to be set aside
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