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2011 (10) TMI 235 - AT - Central ExciseProcurement of Excisable Goods at Concessional Rate of Duty - Held that:- When manufacturer could not use the subject goods for intended purpose the supplier is to bring back the goods and remove them at normal rate, it do not create any differential duty liability on supplier - Merely because the supplier has not brought back the goods to his factory to avoid transportation expenses but clears the same on payment of differential duty from the premises of the OEM themselves, it does not create an interest liability on the supplier of the goods. Decided in favour of assessee.
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