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    <title>2004 (11) TMI 252 - CESTAT, NEW DELHI</title>
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    <description>Cenvat credit on inputs cannot be denied merely because the supplier paid duty under protest, where the invoices evidence duty payment and the Revenue does not dispute that duty was actually paid. The protest status of the payment does not change the inputs&#039; character as duty-paid goods for credit purposes. Accordingly, the assessee was entitled to Cenvat credit on the valid duty-paying documents produced.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53720</link>
      <description>Cenvat credit on inputs cannot be denied merely because the supplier paid duty under protest, where the invoices evidence duty payment and the Revenue does not dispute that duty was actually paid. The protest status of the payment does not change the inputs&#039; character as duty-paid goods for credit purposes. Accordingly, the assessee was entitled to Cenvat credit on the valid duty-paying documents produced.</description>
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