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2011 (1) TMI 738 - AT - Central ExciseApplication for stay - Payment of duty on non dutiable goods - Demand - Ignorance of law - The contention in the present case on behalf of the department is that once the credit availed is allowed to be utilized for payment of duty the benefit thereunder accrues to two parties, one to the manufacturer of the final product himself and another to the purchaser of the such product, in cases where the final product is not dutiable and yet the duty is sought to be paid - once the manufacturer who is not entitled in terms of the provision of law to get reimbursement for the duty amount paid by him for the inputs, the cenvat credit thereof being not available, his final product is exempt from payment of duty, yet he gets such reimbursement by allowing to avail the credit on the ground that he pays the duty on final payment product which ultimately is reimbursed by the buyer and at the same time retain the same, while also avails the cenvat credit on inputs - Decided against the assessee by way of direction to deposit the demand
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