2005 (2) TMI 229

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..... Notification No. 29/2000-C.E. (N.T.), dated 31-3-2000. Revenue seems to deny credit on the ground that the respondents' supplier had not paid duty for the inputs in question. The contention of the respondent is that since the Notification had declared the inputs in question as deemed to have paid duty, the actual payment of duty was not open to be verified and made a ground for denial of credit. .....

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