Applicant Eligible for Cenvat Credit on Capital Goods if Intermediary Dealer is Registered Under Central Excise and Cenvat Credit Rules.

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....CENVAT Credit - Capital goods used to provide output services - applicant is eligible to Cenvat credit of Central Excise duty paid by the manufacturer on pipes and valves on the basis of documents issued by "intermediary dealer", would be as per Central Excise Rules read with Cenvat Credit Rules, only when said "intermediary dealer" is a "registered dealer". - AAR....