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2015 (10) TMI 104 - AT - Central ExciseDenial of CENVAT Credit - Availment on imported Nickel for use in the manufacture of final product - Held that:- Adjudicating authority disallowed the credits of ₹ 1.30 crores on the ground that the appellant availed the credits on the basis of invoice without receipt of the goods. The Tribunal in the respondent s own case dropped the demand which was upheld by Hon ble High Court - submission of the Learned Authorised Representative in respect of the balance amount of the demand, which was dropped by the Adjudicating Authority has no merit. The Learned Authorised Representative for Revenue relied upon the decisions in different context. On the other hand the decision of the Tribunal against this impugned order should be accepted as upheld by the Hon’ble High Court. We find that the Tribunal already considered all the issues in the Final Order dtd 6.2.2008 and therefore, there is no reason to interfere the Adjudication Order. The appeals filed by the Revenue cannot be sustained. - Decided against Revenue.
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