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2017 (5) TMI 228 - AT - Central ExciseCENVAT credit - whether the Revenue can without reassessing the Central Excise duty paid at the end of the manufacturer-supplier, deny credit of the said duty paid in the hands of the recipient of such goods, on the premise that no such excise duty ought to have been paid by the manufacturer-supplier? Held that: - the appeals can be disposed of only on the ground that the Revenue was not entitled to question the correctness of the duty paid by the manufacturer, at the end of the recipient of the goods, without there being any challenge to the assessment to duty at the end of the manufacturer - reliance placed in the case of The Commissioner, Central Excise Goa, Versus M/s. Nestle India Ltd., [2011 (6) TMI 164 - BOMBAY HIGH COURT], where it was held that the appeals by the Revenue to the contrary are clearly not maintainable. Appeal dismissed - decided against Revenue.
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