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2015 (12) TMI 1399

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..... und that the supplier of the inputs should not have paid the duty - Held that:- Revenue has not raised any objection at the time of payment of duty by M/s Andhra Sugars. It stands held in number of decisions that the recipient of the goods/inputs cannot be denied the CENVAT Credit of duty paid by the supplier of the inputs on the ground that the supplier should not have paid such duty. One such re .....

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..... the Revenue - Decided in favour of assessee. - E/363/2012-SM,E/27393/2013-SM,E/25594/2013-SM - - - Dated:- 28-10-2015 - Archana Wadhwa, Member (J) For the Appellant : None For the Respondent : Mr Pakshi Rajan, AR ORDER Per Archana Wadhwa After rejecting the request for adjournment, I proceed to decide the appeals itself inasmuch as I find that the issue involved is n .....

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..... by way of show-cause notices, (in some cases by invoking longer period of limitation), the lower authorities have denied the CENVAT credit to the appellants. 4. The short question required to be decided in the present appeals is as to whether the appellant who has procured ethyl alcohol from M/s Andhra Sugars, on payment of duty of excise can be disallowed the credit of the said duty on the gr .....

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..... n it was held that CENVAT Credit cannot be denied to an assessee on the ground that manufacturer of final product was not required to pay duty by utilising the credit, as the activity at his end did not amount to manufacture. 5. In the present case there is no dispute that M/s Andhra Sugars cleared the inputs on payment of duty. As the issue is settled, I find no merits in the said stand of the .....

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