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2008 (7) TMI 230 - AT - Central ExciseReduction of the price of the inputs with consequential reduction of assessable value at the end of the input-supplier – SCN issued to the appellants (manufacturer of final products) alleging that they were entitled to avail input-duty credit only to the extent of the duty ‘leviable’ on the inputs – held that revenue’s proposal for recovery of the excess credit, is not justified – since duty had already been paid by appellant, excess credit cannot be recovered by revenue – appeal allowed
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