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2011 (7) TMI 253 - AT - Central ExciseCENVAT credit - Provisional assessment - Held that: input supplier has actually paid higher quantum of duty and on the final assessment, has not claimed refund of the same - It is significant to note that the rule allowed credit of duty paid on inputs/capital goods rather than credit of duty payable on the goods. Therefore, whatever duty was paid by the input manufacturer/supplier should be available as CENVAT credit to the manufacturer of the final product - Decided in favour of the assessee
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