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2008 (3) TMI 192 - AT - Central ExciseCredit was disallowed and penalty was imposed on the ground that manufacturer (supplier of inputs) has wrongly cleared the goods in terms of Sl. No. 3 of Notification 23/2003 – use of inputs in mfg. of final excisable good is not disputed - appellant being recipient of the inputs had taken credit as per invoice issued by the manufacturer – appellant’s contention that the inputs cannot be reassessed to duty at recipient end, is acceptable - impugned order is set aside – assessee’s appeal allowed
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