2013 (5) TMI 485

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....bsp;I have heard both sides. 2. In this appeal, the matter involved is CENVAT credit taken on goods by the buyer of the goods of differential excise duty paid by the manufacturer subsequent to clearance of the goods based on a certificate issued by the officer having jurisdiction over the factory from which goods were cleared. Such certificate was issued on 7.2.2000. During that time, there was....