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2009 (10) TMI 743 - AT - Central ExciseCENVAT credit - rejected inputs - whether the respondent is eligible to avail the Cenvat credit in respect of inputs received and which were found defective at the time of processing? - Held that: - It is explicitly indicated that the respondent had utilized the inputs in the manufacture of the final product, but such inputs got rejected at the time of testing before removal - the Commissioner has come to a factual finding that the cost which has been recovered them is a cost of the wasted inputs - appeal dismissed - decided against Revenue.
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