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2014 (6) TMI 481 - CESTAT NEW DELHICENVAT Credit - Commissioner allowed credit - Held that:- Cenvat credit availed by the appellant on the inputs purchased from a manufacturer while the goods purchased have not resulted out of manufacture in the hands of the seller. There is no evidence to show that amount of duty paid by the appellant has not gone to treasury. Therefore penalizing the appellant to disallow the Cenvat credit may be prejudicial to the interest of justice - Decided against Revenue.
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