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2013 (4) TMI 469 - CESTAT, MUMBAICenvat Cerdit - Wrong availment - payment of excise duty by the supplier wrongly - Penalty under Rule 15 read with Section 11AC - Held that :- in Pricol Ltd. v. CCE (2008 (11) TMI 574 - CESTAT, CHENNAI ) it was held that the buyer is entitled to credit of entire amount of duty paid by it towards supplies of liquid nitrogen gas. There is no dispute about the fact that the appellant has taken CENVAT credit of the duty paid by them. Whether the duty is paid rightly or wrongly, is not the concern of the appellant who is only a recipient of the goods/service. So long as duty is paid either on the goods or the service, appellant is rightly entitled for the credit. This Tribunal in their own case for the previous period has allowed such credit.
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