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2007 (12) TMI 140 - AT - Central ExciseInputs procured domestically and by import – imported parts and spares were sold as such, not used in manufacture – credit denied of CVD availed on the goods imported on ground that these goods were sold as such in India without using them in manufacturing - Duty paid at time of clearance should be treated as reversal of the alleged ineligible credit – demand, interest and penalty is not maintainable – but credit on goods sent to job-worker, not returned in180 days is required to be reversed
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