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2008 (6) TMI 153 - CESTAT MUMBAINon-use of inputs – reversal of credit - appellants have clearly established that they were receiving input “Ketonic Resin UK 100” in the factory premises and were consuming the same for the manufacture of ‘disperse dyes’ – stock inventory is clear evidence of receipt and use of “Resin” - order-in-original confirming the reversal of the modvat credit for non-receipt of the input “Ketonic Resin UK 100” is liable to be set aside - consequent penalties are also liable to be set aside
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