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2006 (11) TMI 127 - HC - Central ExciseAssessee, receiver of inputs from manufacturer - manufacturer of inputs on his own paid duty at the rate of 24% instead of 16% - credit at the higher rate paid on inputs available to assessee or not - duty was paid by the supplier at the rate of 24% and added in the cost, which has been paid by the assessee, we see no infirmity in the order of the Tribunal allowing that part of duty for the purpose of CENVAT credit - appeal stands dismissed
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