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2013 (7) TMI 404 - AT - Central ExciseDenial of credit - Goods received on stock transfer basis - Revenue denied credit on the basis that it was stock transfer and not sale - Held that:- applicant received duty paid raw material on stock transfer basis - credit is available in respect of duty paid on inputs received on stock transfer basis - Following decision of Exide Industries Ltd. vs. Commissioner of C.EX. Haldia [2008 (1) TMI 190 - CESTAT, KOLKATA] and Shivagrico Implements Ltd. vs. Commissioner of C. EX [2008 (2) TMI 369 - RAJASTHAN HIGH COURT] - Decided against Revenue.
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