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2007 (11) TMI 473 - CESTAT, MUMBAICENVAT credit - inputs, which were written off by the respondent as being unusable due to the reason that such spares were obsolete - Held that: - the Revenue has not produced any evidence that the said inputs/capital goods are not in the factory and nor there is any evidence to show that the said goods will not be used in future - credit need not be reversed - appeal dismissed - decided against Revenue.
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