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2016 (11) TMI 507 - AT - Central ExciseCenvat Credit - Receipt of inputs which was not amounting to Manufacture - cutting/slitting of H.R./C.R. coils/sheets into C.R. sheets of required sizes - C.B.E.C. Circular No.811/8/2005-CX dated 02.03.2005 - whether Respondent is eligible to take CENVAT Credit on the impugned goods? - Held that: - reliance placed on the decision of the case Commissioner of Central Excise & Customs vs. MDS Switchgear Ltd. [2008 (8) TMI 37 - SUPREME COURT] where it was held that CER entitled the receipt manufacturer to avail credit of the duty paid by the supplier - so quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be challenged by revenue in charge of recipient unit - when the supplier has paid duty and issued valid invoices, the Respondent is eligible to take credit, moreover the issue herein is a revenue neutral situation. Therefore, the argument vehemently put-forth by the Appellant does not hold water - appeal rejected - decided against appellant.
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