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    <title>Appellants Can Claim CENVAT Credit for Legitimately Purchased Inputs Regardless of Supplier&#039;s Location Exemption Status.</title>
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    <description>CENVAT credit - once the duty has been paid on the legitimately purchased inputs, the appellants are very much entitled for availing credit of the same and it will not make any difference whether the goods have been procured from a unit which is based in area-based exemption or otherwise.</description>
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      <description>CENVAT credit - once the duty has been paid on the legitimately purchased inputs, the appellants are very much entitled for availing credit of the same and it will not make any difference whether the goods have been procured from a unit which is based in area-based exemption or otherwise.</description>
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