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2014 (5) TMI 57 - GUJARAT HIGH COURT
CENVAT Credit - Whether in the facts and circumstances of the case the Hon'ble CESTAT has committed an error in concluding that Cenvat Credit on the inputs received is admissible to the respondent on the ground that no action is taken by the Revenue at the supplier's end, especially when there are no provisions of law for such action - Held that:- a manufacturer would be entitled to avail the cenvat credit in respect of the inputs used for the manufacture of a final product or in providing taxable service of the excise duty specified in First Schedule to the Excise Tariff Act. Insofar as the respondent is concerned, he had purchased the inputs and utilised the same for manufacture of a final product. Such goods were duty paid. Rule 3 and 4 of the Cenvat Credit Rules, 2004, thus would enable him to avail the cenvat credit. It is a different thing that the supplier of the goods to the respondent paid excise duty on such product under mistaken belief. - Decided against Revenue.