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2018 (7) TMI 251 - AT - Central ExciseIrregular availment of CENVAT Credit - inputs recived/procured from their other units on stock transfer basis - Held that:- The issue is no more resintegra and is covered by the decision of the Hon’ble Tribunal in the case of Exide Industries Ltd. vs. Commissioner of Central Excise, Haldia [2008 (1) TMI 190 - CESTAT, KOLKATA], where it was held that Definition “inputs” under Rule 57A of Central Excise Rules, 1944 read with Rule 57B and conditions laid down by Rule 57AC nowhere warranted ‘purchase’ is sine qua non. Therefore Notification No. 13/2003, dated 1-3-2003 guides to appreciate legislative intention - credit allowed - appeal dismissed - decided against Revenue.
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