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2018 (5) TMI 1291 - AT - Central ExciseCENVAT credit - duty paying documents - Rule 9 of CCR - it was alleged that the invoices issued to the appellant by M/S. PSPL were not proper documents as envisaged under Rule 9 of the Rules. Held that: - the assessee in the present case has rightly taken the CENVAT credit because the dispute relating to the manufacturer cannot be reopened at the recipient end and hence the duty paid nature is not disputed and received under a valid document, the appellant cannot be expected to examine the legal disputes of the supplier - Tribunal in the case of Advance Diesel Engines Ltd. as well as CCE Vs. Deepthi Formulations Pvt. Ltd. [2013 (3) TMI 547 - CESTAT BANGALORE] wherein it has been held that when the supplier of inputs paid duty thereon and issued a valid invoice and the inputs so received in assessee's factory were used in the manufacture of final products, then the assessee is entitled to take credit of the duty paid on inputs and the question whether inputs had arisen out of process of manufacturer is irrelevant - appeal allowed - decided in favor of appellant.
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