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2014 (12) TMI 578 - AT - Central ExciseDenial of CENVAT Credit - Assessee took credit on the basis of reconstituted bill of entry - appellant did not furnish the duplicate copy of the Bill of Entry duly certified by the Customs with regard to payment of duty - Held that:- A reading of the impugned order makes it absolutely clear that the Customs authorities at Chennai have confirmed payment of duty by the appellant at the time of importation of the capital goods. It is also not in dispute that the appellant had received the capital goods and installed and used the same in the manufacture of dutiable final products. In these circumstances, the appellants is rightly entitled for the credit. Therefore, I do not find any infirmity in the order passed by the lower authority - Decided against Revenue.
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