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2015 (2) TMI 1213 - AT - Central ExciseCENVAT credit - excess duty paid by the supplier - Held that: - Proviso to Rule 3 of Central Excise Rules, provides that the assessee is entitled to take credit of duty paid on the inputs but the learned AR failed to appreciate the said proviso. Admittedly, the appellant has taken the Cenvat credit of duty paid by them - the appellant has correctly taken the Cenvat credit - credit allowed - appeal allowed - decided in favor of appellant.
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