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2012 (12) TMI 798 - AT - Central ExciseRefund claim for the excise duty - denial of claim - Held that:- Purchaser being the defence organisation of Government of India, the question of passing on the excise duty to any other person does not arise and ordnance depot not being a manufacturer of any goods, could not have taken Cenvat Credit - Refund claim of respondent accepted - against Revenue.
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