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2014 (9) TMI 845 - CESTAT NEW DELHICenvat credit - denial of credit where benefit of Advance Authorization was not availed - Held that:- Appellant had been issued Advance Authorization and since they did not use those Advance Authorization for duty free import of inputs, they got the same invalidated and obtained invalidation letters in favour of certain domestic suppliers for duty free supply of the inputs. However, domestic suppliers instead of supplying the inputs duty free in terms of Notification No. 44/01 - CE (NT) dated 26/06/01 supplied those inputs on payment of duty. The appellant took Cenvat credit of that duty. - as held by the Apex court in the case of CCE & CUS vs. MDS Switchgear Ltd. (2008 (8) TMI 37 - SUPREME COURT), while considering availability of Cenvat credit to a manufacturer in respect of some inputs procured by him from another manufacturer, the quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be contested or challenged by the officials incharge of the recipient unit. In this case, there is no evidence produced that the assessment of duty at the end of the domestic suppliers had been reviewed and the duty paid by them has been refunded to them. When this is so, there is no question of denying the Cenvat credit to the appellant. In view of this, the impugned order is not sustainable. The same is set aside. - Decided in favour of assessee.
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