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2009 (1) TMI 155 - HC - Central ExciseCredit denied on ground that the supplier of inputs did not indulge in any manufacturing activity in view of Circular dated 2.3.05 – held that goods were manufactured prior to 2-3-2005 and the circular dated 2-3-2005 was not to apply in any case - supplier of inputs paid duty which is not in dispute. The supplier of inputs is not a party to the present proceedings - held that the appellant-assessee as consumer cannot get classification changed under which goods were cleared by the manufacturer – credit allowed
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