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2017 (6) TMI 200 - AT - Central ExciseCENVAT credit - inputs - case of the department is that since inputs they used within the factory on loan licence basis has been sold to principle, ownership stands transferred therefore appellant is not entitle for the Cenvat credit in respect of such inputs - Held that: - for the purpose of allowing credit criteria laid down in Cenvat provisions is that input should be duty paid, should be used in the manufacture of the final product and final product is cleared on payment of duty - In the present case this criteria stand fulfilled - appeal allowed - decided in favor of appellant.
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