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2013 (7) TMI 157 - AT - Central ExciseCenvat Credit - supplier paid the duty on clearance of goods procured locally under ARO or Invalidation Letter - Revenue's contention is that since the appellant along with suppliers were entitled to clear the goods duty free by following the procedure prescribed under Notification No. 44/2001-CE(NT) dated 26.6.2001, the duty paid by the supplier has to be considered as deposit with Government and the appellants are not entitled to avail the credit of the same. - Held that:- Rules do not require the appellants to necessarily clear the goods duty free by following the procedure under Notification No. 44/2001-CE(NT) dt 26.6.2001. We also note that overall there is no loss to the Revenue as the credit is being taken of the duty paid. - the issue is exactly the same as directed by the Tribunal in the case of Shakun Polymers Ltd. Vs. CCE [2009 (3) TMI 693 - CESTAT, AHMEDABAD] - Decided in favor of Assessee.
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