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2017 (8) TMI 889 - AT - Central ExciseCENVAT credit - It appeared that the appellants had contravened the provisions of rules 3 and 4 of CCR inasmuch as they had availed and utilized the excess service tax credit in respect of their sister/related unit - Held that: - the appellant's case is covered by the decision relied upon by the appellant in the case of Durferrit Asea Pvt. Ltd. Vs. CCE, Guntur [2010 (4) TMI 259 - CESTAT, BANGALORE], wherein it has been held that there is no compulsion to follow the procedure of Rule 7 of the Cenvat Credit Rules, 2004 to distribute the cenvat credit - appeal allowed - decided in favor of appellant.
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