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2014 (2) TMI 1096 - AT - Central ExciseDenial of CENVAT Credit - Supplier of input has wrongly paid duty - Whether activity of appellant amounts to manufacture - Held that:- credit cannot be denied on the ground that activity undertaken by the supplier of input did not amount to manufacture. In these circumstances, as the supplier of input is not party to the present proceeding and the assessment cannot be reopened at the recipient end - Following decision of C.C.E., Delhi-III v. Neel Metal Products Ltd. [2009 (1) TMI 155 - PUNJAB & HARYANA HIGH COURT] - Decided in favour of assessee.
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