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2014 (3) TMI 1084 - AT - Central ExciseCENVAT credit - manufacture of cement - denial on the ground that the inputs were exempted under N/N. 6/2006-C.E., dated 1-3-2006 and the manufacture, of the same should not have paid the duty on the said part - Held that: - Cenvat credit of duty “paid” is available to the recipient of the inputs. The assessment done at the input supplier end cannot be re-opened at the input recipient end - credit allowed - decided in favor of assessee.
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