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2016 (12) TMI 1636 - CESTAT, ALLAHABADCENVAT credit - inputs - records maintained by First Stage Dealer - Held that: - the issue has already been decided in the case of The Commissioner of Central Excise Customs & Service Tax Versus M/s. Juhi Alloys Ltd., Anil Kumar Shukla [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT], where it was held that the assessee was a bona fide purchaser of the goods for a price which included the duty element and payment was made by cheque. The assessee had received the inputs which were entered in the statutory records maintained by the assessee - appeal allowed.
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