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2019 (3) TMI 1175 - AT - Central ExciseCENVAT Credit - inputs under Section 11A of the Central Excise Act read with Rule 14 of the CCR - demand on the ground that the duty paid on inputs is in excess of the actual duty liability and the said excess duty has been wrongly taken as CENVAT credit - Held that:- The appellants have purchased the inputs from its sister concern situated in Perembra and has taken the CENVAT credit on the basis of invoice issued by the sister concern - Also the appellant has taken the CENVAT credit on the duty actually paid by them to the sister concern - In the case of CCE v. MDS Switchgear Ltd., [2008 (8) TMI 37 - SUPREME COURT], the Apex Court has held that recipient manufacturer is entitled to avail the benefit of duty and quantum of duty already determined by the jurisdictional officer of the supplier unit cannot be contested or challenged by the officer incharge of the recipient unit. Appeal allowed - decided in favor of appellant.
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