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2014 (11) TMI 238 - AT - Central ExciseDenial of CENVAT Credit - supplier of the goods is not a manufacturer - Held that:- Goods supplied by M/s Amul Industries Pvt. Ltd. is an excisable product and the appellant procured the goods on payment of excise duty. Once the supplier of the goods had discharged the duty liability, the recipient can take CENVAT Credit of the duty paid and use the same in further manufacture of dutiable final product. Accordingly, I set aside the impugned order - Following decision of Cipla Ltd. [2011 (7) TMI 253 - CESTAT, MUMBAI] - Decided in favour of assessee.
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