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2018 (2) TMI 531 - AT - Central ExciseCENVAT credit of additional duties of customs - denial on the ground that the appellant is not the importer of the goods - Held that: - On a perusal of the delivery note, it is seen that the goods manufactured by the appellant are bought by the importer on record. The daily stock account contains the details of such receipts and disposals - The appellant is a loan-licensee of the importer and manufactures goods for, and on behalf of, the importer. Rule 3 of CENVAT Credit Rules, 2004 permit availment of CENVAT credit on goods that are utilized in manufacture of dutiable goods. Credit allowed - appeal allowed - decided in favor of appellant.
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