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2015 (10) TMI 1208 - AT - Central ExciseDenial of CENVAT Credit - whether the appellant is entitled to take Cenvat credit on the inputs supplied by manufacturer supplier, a 100% EOU through dealer on which the duty has been paid and goods had been received by the appellant or not - Held that:- It is admitted fact that appellant have received the goods on which duty has been paid by the manufacture-supplier. Therefore, the appellant has complied with the condition of notification No. 23/03 CE dated 31.3.03 as per Rule 9(5) of the Cenvat Credit Rules, 2004. - In the case of S K Industries P Ltd. (2004 (6) TMI 432 - CESTAT, NEW DELHI) although the goods are supplied by 100% EOU but invoices were issued under Rules 52A and 173G of Central Excise Rules, 1944 which were not having issued it under Rule 100 E ibid i.e. appellant. in the case there. Here the invoices have been issued by 100% EOU under the prescribed Rule, paid duty thereon and goods have been received by the appellant, therefore, the case relied upon by the learned AR have no relevance to the facts of the case. Moreover, the decision of Balakrishna Industries Ltd.(2015 (1) TMI 938 - CESTAT NEW DELHI) , the facts were similar to the facts of this case. In that case also the manufacturer-supplier has taken the benefit of exemption notification No. 44/2001 which was not entitled to and cleared the goods to the manufacturer-supplier which took the Cenvat credit and Revenue sought to deny the said credit Ultimately, this Tribunal came to the conclusion that the manufacturer-supplier is entitled to take cenvat credit. Therefore the facts of this case are squarely covered by the decision of Balakrishna Industries Ltd. (supra). In these circumstances, I hold that appellant has correctly taken the cenvat credit which cannot be denied to them. Therefore, impugned order is set aside - Decided in favour of assessee.
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