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2017 (8) TMI 886 - CESTAT NEW DELHICENVAT credit - N/N. 44/2001-C.E. (N.T.), dated 26-6-2001 - duty paid indigenous inputs procured against the invalidated Advance Licence - Held that: - The issue pertaining to the N/N. 44/2001-C.E. (N.T.) has already come up before the Apex Court in the case of CCE & C v. MDS Switchgear Ltd., [2008 (8) TMI 37 - SUPREME COURT], wherein it was observed that the recipient manufacturer is entitled to avail the benefit. A quantum of duty, already determined by the jurisdictional officer of the supplier unit, cannot be contested or challenged by the officer of recipient unit - credit allowed - appeal dismissed - decided against Revenue.
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