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2016 (6) TMI 193 - CESTAT NEW DELHI

2016 (6) TMI 193 - CESTAT NEW DELHI - TMI - 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 invalidated advance licences - Held that:- We find that the issue is no more res-integra and stands settled in favour of the assessee in their own case reported as Balakrishna Industries Ltd. vs. CCE, Jaipur .....

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Archana Wadhwa, Member (Judicial) and Shri B. 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 avail the Cenvat credit of duty paid by the suppliers of raw material. The Revenue s contention is that the supplier of raw materials should have availed the benefit of exemption Notification No. 44/2001-C .....

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