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2018 (12) TMI 1529 - CESTAT AHMEDABADCENVAT Credit - shortage recorded on the basis of stock taking - whether the cenvat credit in respect of shortage recorded on the basis of stock taking done by the appellant themselves in their factory is required to be reversed or otherwise? - Held that:- The same issue in the appellant’s own case COMMISSIONER OF CENTRAL EXCISE, CUS. & S. TAX, RAIGAD VERSUS M/S. CASTROL INDIA LTD [2018 (3) TMI 763 - CESTAT MUMBAI] has been decided by this Tribunal whereby the demand raised on such theoretical shortage was set aside. The impugned order is not sustainable - appeal allowed - decided in favor of appellant.
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