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2017 (6) TMI 664 - CESTAT KOLKATAReversal of CENVAT credit - the appellant used common inputs in the manufacture of both exempted and dutiable final products - According to the Revenue, the appellant collected the said amount as duty of excise from their customers, which is liable to be recovered under Section 11D of the CEA, 1944 - Held that: - on an identical issue the Tribunal in the case of M/s. Texmaco Ltd. vs. Commr. Of Central Excise, Kolkata-III [2016 (5) TMI 896 - CESTAT KOLKATA], where it was held that as per CBEC Circular No. 870/8/2008-CX dated 16/05/2008, under Section 11D of the Central Excise Act, 1944 with respect to amounts reimbursed to the appellant, equivalent to the payments made under Rule 6 (3) (b) of the CCR, is not justified - confirmation u/s 11D of the CEA, 1944, with respect to amounts reimbursed to the appellant, equivalent to the payments made under Rule 6(3) (b) of the CCR, is not justified - appeal allowed - decided in favor of appellant.
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