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2010 (3) TMI 459 - CESTAT, KOLKATACenvat Credit- Limitation- the Revenue is that the appellants were clearing the inputs as such. Therefore, the appellants are required to reverse the credit availed on such inputs and not at the transaction value which is lower than the price on which the appellants are receiving the HR Coils. Held that- H.R. Coils underwent process which did not amount to manufacture and were cleared under same tariff heading in which they were received. Since they were cleared as such, assessee was liable to reverse credit equal to that availed at time of their receipt in factory.
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