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2014 (4) TMI 134 - AT - Central ExciseDenial of certain cenvat credit on the basis of debit notes issued against duty paid invoices - less payment was made to supplier of inputs - Held that:- It is not disputed by Revenue in their memo of appeal that respondent took the credit of duty paid by the manufacturer and the manufacturer have not claimed refund of any duty. In such a scenario, I am of the view that Commissioner (Appeals) order relying upon Board’s Circular is appropriate and no infirmity is found in the order of the appellate authority - Decided against Revenue.
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