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2013 (2) TMI 254 - CESTAT BANGALORECENVAT credit on inputs used in a process considered as manufacture - Held that:- The respondent had paid duty on their finished products. Naturally, they collected this duty from their customers. The department is asking the party to remit such collections also to the Government under Section 11D of the Central Excise Act. Both the lower authorities eminently negatived this view of the department by holding that Section 11D of the Act applied only to a person who had collected duty and not paid to the credit of the Central Government. Indisputably, the respondent paid duty on their finished goods and hence there is no question of a second payment of the same duty to the Central Government under Section 11D. It is unfortunate that such concurrent view of the original authority and the appellate authority on the point was sought to be challenged by the department. See Ashok Enterprises Vs. CCE, Chennai [2007 (11) TMI 67 - CESTAT, CHENNAI] - in favour of assessee.
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