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    <title>2023 (10) TMI 878 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The HC upheld the Tribunal&#039;s decision favoring the respondent, confirming their entitlement to CENVAT credit for duty paid by the input supplier. The court found no substantial question of law, dismissing the revenue&#039;s appeal. The judgment reinforced the purchaser&#039;s right to avail credit, even if the input supplier was not required to pay duty, aligning with legal precedents and clarifying circulars regarding non-manufacturing activities.</description>
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      <description>The HC upheld the Tribunal&#039;s decision favoring the respondent, confirming their entitlement to CENVAT credit for duty paid by the input supplier. The court found no substantial question of law, dismissing the revenue&#039;s appeal. The judgment reinforced the purchaser&#039;s right to avail credit, even if the input supplier was not required to pay duty, aligning with legal precedents and clarifying circulars regarding non-manufacturing activities.</description>
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