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    <title>CENVAT CREDIT OF EXCESS DUTY PAID BY SUPPLIER IS ADMISSIBLE</title>
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    <description>CENVAT credit is allowable where invoices show payment of duty and the supplier&#039;s assessed liability has not been contested; the recipient&#039;s officer cannot re-open the quantum of duty determined at the supplier&#039;s end to deny credit. The tribunal held that CENVAT credit for welding electrodes used in repair and maintenance is admissible and that credit based on an uncontested supplier invoice must be admitted, while penalties may independently attach where CENVATed inputs were removed without duty payment.</description>
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    <pubDate>Wed, 14 Oct 2009 00:00:00 +0530</pubDate>
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      <title>CENVAT CREDIT OF EXCESS DUTY PAID BY SUPPLIER IS ADMISSIBLE</title>
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      <description>CENVAT credit is allowable where invoices show payment of duty and the supplier&#039;s assessed liability has not been contested; the recipient&#039;s officer cannot re-open the quantum of duty determined at the supplier&#039;s end to deny credit. The tribunal held that CENVAT credit for welding electrodes used in repair and maintenance is admissible and that credit based on an uncontested supplier invoice must be admitted, while penalties may independently attach where CENVATed inputs were removed without duty payment.</description>
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      <law>Cenvat Credit</law>
      <pubDate>Wed, 14 Oct 2009 00:00:00 +0530</pubDate>
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