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2014 (11) TMI 243 - CESTAT MUMBAICENVAT Credit - Negligent in taking credit as invoice is incomplete - Held that:- Duty is payable fortnightly i.e. for the first fortnight the duty is payable by 15.6.2000, in the facts and circumstances, and not at the time of clearance of the goods. Further, there is no obligation cast on receiver of the goods to monitor the payment of duty by the manufacturer clearing the goods and accordingly, the contention of the Revenue is untenable and their appeal fit to be rejected - Decided against Revenue.
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