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2016 (11) TMI 153 - AT - Central ExciseCenvat credit - 100% EOU - Held that: - the appellate authority has granted relief to the respondent on the ground that respondents have availed the credit of duty actually PAID by the supplier 100% EOU - Credit of duty PAID and not of duty payable, is available - The officers having jurisdiction over the respondents factory cannot challenge the fact of payment of duty by the supplier as they have no jurisdiction to reopen the assessment done at the supplier's end - Decided in favor of the assessee.
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