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2011 (7) TMI 356 - CESTAT, CHENNAICenvat credit - Disallow credit availed by the assessees who are the recipients of the inputs because the input supplier had not discharged the duty liability under Section 3A - Held that:- issue stands settled against the Revenue by the decision of the Hon ble Allahabad high Court in the case of CC&CE, Meerut Vs. Muzaffarnagar Pipe Industries Pvt. Ltd. (2011 -TMI - 202592 - ALLAHABAD HIGH COURT), holding that credit was rightly availed on the strength of invoices containing endorsement that the duty liability under Section 3A of the Act had been discharged by the manufacturer/supplier. The Court has held if the duty liability was not discharged, the manufacturer was responsible and the liability cannot be fastened on the assessees unless it was found that assessee was a party to incorrect endorsement on the invoices.
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