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2015 (3) TMI 379 - AT - Central ExciseDenial of CENVAT Credit - Held that:- There is no dispute about the fact that the manufacturers of the inputs raised the cenvatable invoices, giving all the details, including duty payment particulars. The inputs were received by the appellants, who took the credit based upon the declaration made by the manufacturer. The question which arise as to when the manufacturer has given wrong declaration as regards duty payments in the invoices raised by them, whether the credit can be denied to the input recipient or the Revenue's remedy lies at the manufacturer end for the demand of duty. - issue is no more res integra and stands settled by the Board Circular No.766/82/2003-CX, dated 15.12.2003 as also by various decisions of the Tribunal [2006 (11) TMI 494 - CESTAT, MUMBAI] laying down that in such scenario, the input recipient cannot be denied the credit. Demand is hit by bar of limitation. Admittedly, the appellants had taken the credit by reflecting the same in their records. When the invoices received by them are showing duty payment, the input recipient cannot be expected to know that the manufacturer has not actually discharged the duty burden. Accordingly, I hold that the demand is also barred by limitation. - Impugned order is set aside - Decided in favour of assessee.
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