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2015 (10) TMI 1036 - HC - Central ExciseValidity of Cenvat credit taken on duty paid - whether duty has been paid or not and if duty has been paid by the supplier/assessee, the receiving assessee cannot be found fault with if he takes CENVAT credit of the duty paid so long it is used as input and CENVAT credit is admissible – High Court dismissed the appeal filed by revenue against the decision of Tribunal [2013 (11) TMI 1339 - CESTAT BANGALORE] by following the decision in another case [2005 (1) TMI 125 - HIGH COURT OF JUDICATURE AT MADRAS]. Tribunal in the impugned order held that Assessee is eligible to take CENVAT credit of duty paid which is specified in the First Schedule to the Central Excise Tariff Act - The responsibility of the receiver of the inputs/capital goods is to ensure that duty has been paid and the same has been received by him, accounted for by him and utilized by him properly.
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