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2016 (12) TMI 726 - CESTAT CHANDIGARHDenial of CENVAT credit - polypropylene chips - PP chips - suppliers of the said inputs had paid duty of excise on the inputs - Held that: - as no re-assessment proceedings have been conducted against the supplier and the assessment against the supplier has been final, in that circumstance, credit of duty paid on the inputs cannot be denied to the appellant - The said issue came up before this Tribunal in the case of MDS Switchgear Ltd. [2001 (4) TMI 130 - CEGAT, MUMBAI] wherein this Tribunal has held that we find absolutely no substance in the attempt of the learned Commissioner to convert a part of the duty so paid into "deposit of duty". There is no legal basis for such presumption. The rules entitled the recipient manufacturer to avail of the benefit of the duty paid by the supplier manufacturer. A quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be contested or challenged by the officers in charge of the recipient unit - we hold that the credit cannot be denied to the appellant - appeal allowed - decided in favor of appellant-assessee.
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