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2017 (12) TMI 378 - AT - Central ExciseCENVAT credit - part of intermediate goods cleared outside (on payment of duty) - case of Revenue is that duty paid by the assessee on the intermediate by product is not their input therefore they were not entitle for the cenvat credit - Held that: - The appellant have undisputedly paid the excise duty while clearing the said by product on which credit was availed. Once the excise duty paid on the removal of the said by product credit availed thereon cannot be disputed - As regard the payment of duty of byproduct while retaining goods in the factory no dispute was raised by the Revenue. Once the goods is retained in the factory on which excise duty was paid the same can be treated as input and Cenvat credit can be availed - credit cannot be denied - appeal allowed - decided in favor of appellant.
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