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2008 (1) TMI 190 - AT - Central ExciseWhether excise duty amounting to Rs. 1,79,55,554.00 was recoverable for the credit of duty taken by the Appellant on the input received on stock transfer from another unit of the Appellant group, without purchase by the appellant or sale by that unit, u/r 57AH - nothing on record to state whether inputs so received were not used in manufacture- Not. 13/03 substituted the word ‘procured’ for the word ‘purchase’ in Rule 7(4), CCR guides to appreciate legislative intention – credit allowed
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