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Paramount Communications Ltd. Versus Commr. of C. Ex. & S.T., Jaipur

2016 (337) E.L.T. 283 (Tri. - Del.) - Cenvat credit - PE/PVC compound granules - supplier of inputs have not manufactured the goods - Held that:- the supplier has paid the duty on the raw material procured by the appellant and appellant have also paid duty to the supplier of the goods. As per Rule 3 of the Cenvat Credit Rules, 2004 the assessee who procures inputs on payment of duty, is entitled to take Cenvat credit on the same. Therefore, Rule 3 of the Cenvat Credit Rules, 2004 mandates that w .....

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i P.K. Mittal, Advocate, for the Appellant. Shri R. Sharma, DR, for the Respondent. ORDER The appellants are in appeals against the impugned order denying Cenvat credit on inputs on the ground that supplier of inputs have not manufactured the goods. Therefore, input procured by the appellant are not duty paid input and accordingly appellant is not entitled to take Cenvat credit on these goods. 2. Heard the parties. Considered the submission. 3. In this case the allegation against the a .....

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