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2015 (10) TMI 1137 - AT - Central ExciseDenial of CENVAT Credit - Imposition of penalty - Held that:- Supreme Court in the case of MDS Switchgear Limited (2008 (8) TMI 37 - SUPREME COURT ) held that the Respondent manufacturer, to avail the benefit of CENVAT credit paid by the supplier manufacturer is to the quantum of duty already determined by the jurisdictional Revenue officers of the supplier unit, cannot be contested or challenged by the officers in charge of recipient unit. In view of that, I do not find any reason to interfere the order of the Commissioner (Appeals). - Decided against Revenue.
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