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    <title>2016 (3) TMI 200 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit could be used to discharge duty on inputs procured without payment of duty where the inputs were not removed as such and no specific prohibition applied under Rule 3(4)(b) of the Cenvat Credit Rules, 2004. The duty payable by the recipient on such inputs was therefore lawfully paid through available Cenvat credit. Because the inputs were ultimately used in the manufacture and clearance of dutiable final products, the duty so paid was again eligible for credit. The Tribunal relied on its earlier decision on similar facts to support this position.</description>
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      <title>2016 (3) TMI 200 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=325016</link>
      <description>Cenvat credit could be used to discharge duty on inputs procured without payment of duty where the inputs were not removed as such and no specific prohibition applied under Rule 3(4)(b) of the Cenvat Credit Rules, 2004. The duty payable by the recipient on such inputs was therefore lawfully paid through available Cenvat credit. Because the inputs were ultimately used in the manufacture and clearance of dutiable final products, the duty so paid was again eligible for credit. The Tribunal relied on its earlier decision on similar facts to support this position.</description>
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