2017 (12) TMI 1885

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....or the Respondent. ORDER Cenvat credit in respect of special additional duty of Customs was denied on the ground that said duty is not excise duty and the said duty was paid by the importer not by the appellant. 2. Shri Prasad Paranjape, Learned Counsel appearing on behalf of the appellant submits that in case of receipt of input, duty paid was available as Cenvat credit to the recipient of ....

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....s, I find that the limited issue is to be decided on the basis whether the appellant is entitled for Cenvat credit in respect of special additional duty of Customs paid by the supplier of input and passed on to the appellant. In this regard, I reproduce Rule 3(1) of Cenvat Credit Rules, 2004 :- "Rule 3. Cenvat credit - (1) A manufacturer or producer of final products or a provider of taxable ser....