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2018 (3) TMI 1221 - AT - Central ExciseCENVAT credit - manufacture of ‘apparatus’ - inputs - denial on the ground that the impugned goods, not being ‘apparatus’, were not liable to duty, that the parts and accessories classifiable under 9022 9090 and, consequently, ineligible for CENVAT credit - Held that: - Without such a re-classification for assessment, dutiability, or otherwise, of the manufactured goods cannot be re-determined and to the extent that duty liability has been discharged in accord with interpretation, learning or wisdom of the appellant, there is no scope for denying the CENVAT credit on the inputs that find use in manufacture - with the discharge of duty liability on goods for which the inputs were put to use, CENVAT Credit Rules, 2004 does not provide for denial of CENVAT credit - appeal allowed - decided in favor of appellant.
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