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2010 (9) TMI 309 - CESTAT, AHMEDABADCenvat credit – deemed credit - whether the goods were to be treated as inputs or finished goods - finished goods of the appellants was processed fabrics - declaration filed by them and credit taken by them was in order - no provision in the notification to subsequently require the appellant to reverse the credit taken for the inputs which are cleared as such - Once the credit has been taken correctly, to demand reversal of such credit, there has to be a valid ground - clearances of inputs as such, credit taken initially is proposed to be denied, lacks any legal support – Appeal allowed
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