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2020 (1) TMI 1342 - AT - Central ExciseRecovery of wrongly availed CENVAT credit - legality and propriety by the competent authority under section 35E of Central Excise Act, 1994 - period January 2005 and October 2007 - HELD THAT:- The issue of entitlement to avail credit by the recipient of material on which liability to duty has been discharged by the supplier, despite non-leviability of duty, is now settled by the decision of the Tribunal in M/S NEULAND LABORATORIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, HYDERABAD- I [2013 (11) TMI 1339 - CESTAT BANGALORE] where it was held that the assessee may receive inputs/capital goods/services classifiable under almost all the headings, it is difficult to imagine that legislature would require the assessee to determine whether duty is payable for all these items or not and then take credit. Even a jurisdictional Central Excise officer may not have all the items listed in the Schedule for assessment. In fact, assessment has been taken away even from the Central Excise officer. Appeal dismissed - decided against Revenue.
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