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M/s Balkrishna Industries Ltd. Versus CCE, Jaipur-I

2016 (6) TMI 193 - CESTAT NEW DELHI

Cenvat credit of duty paid by the suppliers of raw material - Revenue’s contention is that the supplier of raw materials should have availed the benefit of exemption Notification No. 44/2001-CE (NT) dated 26/06/2001 which covers clearances against in .....

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y rejecting the Revenue’s stand that the input suppliers should have used the invalidated licences, instead of clearing the goods on payment of duty, it was held that the duty paid by the input supplier is available as credit to the input recipient. .....

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. Ravichandran, Member (Technical) For the Appellant : Shri Vipul Agarwal, Advocate For the Respondent : Ms. Neha Garg, Authorized Representative (DR) ORDER The short issue involved in the present appeal is as to whether the appellant are entitled to .....

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