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2007 (12) TMI 385 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), PUNE-IIIExtract: .......3(4) of the Rules. In view of the above, the decision of the adjudicating authority that there is no question of reversing the Cenvat credit amount already availed, is also legal and proper. Thus the impugned order does not require any interference. 5. emsp Accordingly, the appeal filed by the department is rejected by upholding the impugned order.
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