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2015 (12) TMI 796 - AT - Central ExciseDenial of CENVAT Credit - Whether Cenvat Credit is entitled to the respondent on the strength of the invoices issued by M/s. MPEL in respect of “Unpolished Granite Blocks” or not - Held that:- it is not rebutted by the Revenue without the evidence that M/s. MPEL has not taken any process in the factory of the respondent. Therefore, M/s. MPEL has made the goods usable to the respondent and on that process of making usable M/s. MPEL has paid duty which is not in dispute. Therefore, as per Rule 3 of the Cenvat Credit Rules 2004 whatever input / capital goods have been received by the respondent in their factory they are entitled to take Cenvat Credit, it is immaterial that whether the impugned goods attract duty or not, when there is no dispute that these goods have suffered duty. The said view has been affirmed by the Honble High Court of P&H in the case of Ranbaxy Labs Ltd. [2006 (7) TMI 216 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] and in the case of CEGAT. Therefore, I hold that respondent has taken Cenvat Credit correctly. - No infirmity with the impugned order - Decided against Revenue.
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