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    <title>2004 (12) TMI 511 - CESTAT, NEW DELHI</title>
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    <description>Credit on inputs could not be denied to the recipient merely because the supplier&#039;s full duty liability remained under dispute. The supplier had already paid duty on the undisputed portion, and the controversy before the High Court concerned only the final quantum of liability. Since Notification No. 58/97-C.E. was satisfied once duty payment on the inputs was established, the recipient&#039;s credit remained admissible. The pending dispute over the supplier&#039;s remaining liability did not defeat the recipient&#039;s entitlement to credit.</description>
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    <pubDate>Fri, 24 Dec 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=114915</link>
      <description>Credit on inputs could not be denied to the recipient merely because the supplier&#039;s full duty liability remained under dispute. The supplier had already paid duty on the undisputed portion, and the controversy before the High Court concerned only the final quantum of liability. Since Notification No. 58/97-C.E. was satisfied once duty payment on the inputs was established, the recipient&#039;s credit remained admissible. The pending dispute over the supplier&#039;s remaining liability did not defeat the recipient&#039;s entitlement to credit.</description>
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      <pubDate>Fri, 24 Dec 2004 00:00:00 +0530</pubDate>
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