Cenvat Credit Allowed for Inputs or Capital Goods in Factory if Duty Already Paid, Per Rule 3, Cenvat Credit Rules 2004.

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....As per Rule 3 of the Cenvat Credit Rules 2004 whatever input / capital goods have been received by the respondent in their factory they are entitled to take Cenvat Credit, it is immaterial that whether the impugned goods attract duty or not, when there is no dispute that these goods have suffered duty. - AT....