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2012 (6) TMI 747 - AT - Central ExciseDuty demand - Reversal of CENVAT Credit - Held that:- in the case of Bajaj Tempo Limited [2014 (3) TMI 132 - CESTAT MUMBAI] whereby the Tribunal followed the decision of the Larger Bench in the case of Commissioner of Central Excise, Vadodara v. Asia Brown Boveri Ltd. reported in [2000 (7) TMI 110 - CEGAT, NEW DELHI] and in the case of Commissioner of Central Excise, Coimbatore v. American Auto Service reported in [1995 (6) TMI 33 - CEGAT, MADRAS] and held that in case of inputs were cleared as such the credit availed is to be reversed - in case the inputs were cleared as such the manufacturer is to reverse the credit availed - Decided in favour of assessee.
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