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2009 (4) TMI 747 - AT - Central ExciseCENVAT/MODVAT credit - duty paying documents - case of Revenue is that the documents being in the name of units Nos. II and III; Modvat credit cannot be availed by Unit No. I; irrespective of the fact that the inputs were received by them - Held that:- The issue stands no more res integra as in the case of Larsen & Toubro v. Collector of Central Excise, Bhubaneswar [1994 (4) TMI 146 - CEGAT, CALCUTTA], it was held that duty paying documents showing address of other unit of the same manufacturer should be considered the valid duty paying documents for the purposes of MODVAT credit. As long as there is no dispute that the inputs were not received by the appellants and not utilized by the manufacturer in the final products, denial of credit on procedural ground would not be in accordance with the statute. Time limitation - Held that:- As the appeal has been allowed on merits, the appellant’s grievance of the demand being barred by limitation is not being addressed. Appeal allowed - decided in favor of appellant.
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