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    <title>2013 (12) TMI 1519 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the appellants rightfully availed Cenvat credit on duty paid by the supplier for coal received during a period when coal was exempted from duty. The principle that the payment made at the supplier&#039;s end cannot be questioned at the recipient&#039;s end was upheld, citing relevant decisions. The impugned order was set aside, and consequential relief was granted to the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=174245</link>
      <description>The Tribunal allowed the appeal, holding that the appellants rightfully availed Cenvat credit on duty paid by the supplier for coal received during a period when coal was exempted from duty. The principle that the payment made at the supplier&#039;s end cannot be questioned at the recipient&#039;s end was upheld, citing relevant decisions. The impugned order was set aside, and consequential relief was granted to the appellants.</description>
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