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2017 (7) TMI 331 - CESTAT MUMBAICENVAT credit - omission of rule 12B of Central Excise Rules, 2002 - it is alleged that the appellant, though no longer entitled to the facility of credit, continued to do so even after the deletion of the said rule and hence was determined as being liable to the duties and penalties as ordered by the original authority - Held that: - we find no flaw in the contention of Revenue that the credit lying in balance after adjustment of the duty on the unsold stock would no longer be available to the respondent - it is also seen that there is no evidence that the respondent had utilised credit after 9th July 2004. Indeed, it is inconceivable that this should have been so for the claim of the respondent to have become a manufacturer in its own right is based on acquisition of a production facility at Bhiwandi which is in a different Central Excise jurisdiction and it would have been impossible for that unit to escape payment of duties on clearance - The determination of duty liability is therefore without authority of law and liable to set aside - penalty also set aside - appeal dismissed - decided against Revenue.
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