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2016 (2) TMI 453 - AT - Central ExciseDenial of Cenvat credit - assessee has suffered duty against the purchases made from the dealer who dealt with the excisable goods came from M/s. CPCL - Held that:- In absence of any contrary finding as to non-payment of duty by the respondent or for no deposit of such duty realized from respondent, into the treasury by M/s. IOCL, it would be impracticable to deny Cenvat credit to the respondent in respect of the duty paid by it on good faith to M/s. IOCL following the ratio laid down in the case of CCE Vs. MDS Switchgear Ltd. [2008 (8) TMI 37 - SUPREME COURT ]
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