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2011 (6) TMI 221 - AT - Central ExciseCenvat Credit - payment of excise duty on non dutiable goods by the supplier of inputs - wires had been received by the respondent during the period from August, 2003 to 08.07.04, i.e., during the period for which the 1st and 2nd provisos had been added to sub-rule (3) to Rule 16 – Held that:- amount paid by the manufacture suppliers of wire on the clearance of wire has to be treated as duty and respondent who had received the wire would be eligible for its Cenvat credit. The only aspect which has to be checked in as to whether the wire manufacturers had obtained refund of the duty paid by them on the wire and in case they have taken the refund, the respondent would not be eligible for Cenvat credit, order is set aside and the matter is remanded to the original adjudicating authority for de-novo adjudication
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