2009 (9) TMI 768

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....dent. ORDER The Cenvat credit of Rs. 9,18,788/- has been disallowed to the assessees herein who are manufacturers of carbon-dioxide gas on the ground that they were not entitled to the credit as the payment of duty was made by M/s. Pure Industrial Gases and on the strength of whose invoices the assessees took credit, was only after detection of the case by the excise authorities and therefor....