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2015 (3) TMI 473 - CESTAT MUMBAICENVAT Credit - Credit of excess duty paid - held that:- As per the Cenvat Credit Rules, 2004, an assessee is entitled to take credit on actual duty paid at the time of procurement of inputs. In this case, it is not in dispute that the respondent has taken credit of duty paid. Therefore, whether the excess duty paid or not is the issue between the Revenue and the supplier of the inputs. The respondent has taken the credit of actual duty paid. In these circumstances, I do not find any infirmity with the impugned order and hold that the respondent has taken CENVAT Credit correctly. Therefore, the Revenue's appeal deserves no merits hence the same is dismissed -Decided against Revenue.
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