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2014 (3) TMI 480 - AT - Central ExciseDenial of Cenvat credit of duty paid on the coal received on the ground that coal supplier should not have paid duty inasmuch as coal was unconditionally exempted vide Notification No. 63/95-C.E., dated 16-3-1995 which was withdrawn with effect from 23-3-2011 - Held that:- after having issued the Notification No. 1/2011-C.E., Notification No. 63/95-C.E. which granted unconditional exemption to the coal supplier continued to operate in the field till 23-3-2011 and it was ultimately withdrawn only on the said date. Inasmuch as during the relevant period i.e. from 1-3-2011 to 23-3-2011, both the Notifications were in existence and no fault can be found with the coal supplier to avail Notification No. 1/2011-C.E. Undisputedly, the coal supplier has paid duty and the appellant has availed credit as the same paid by the coal supplier. Even otherwise it is settled that assessment cannot be challenged at the input receiver end - appellant has a good prima facie case in favour of the appellant so as to allow stay petition unconditionally - Stay granted.
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