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2009 (8) TMI 1044 - AT - Central ExciseRefund claim - suo moto availment of CENVAT credit - structural items such as angles, channels, plates, rods etc. - duty paying invoices - whether the appellant is eligible to take credit of the amounts reversed by him during the pendency of the decision? - Held that: - Credit of the amounts deposited on issuance of Show Cause notices has been taken by the appellants after the conclusion of the proceedings in their favour by an OIO dated 28-9-06. This action of the appellant in taking credit after conclusion of the proceedings is squarely covered by the decision of the Hon’ble High Court of Gujarat in their favor, in the case of Shyam Textile Mills Versus Union of India [2004 (6) TMI 590 - GUJARAT HIGH COURT], where it was held allowance of credit is upheld - appeal allowed - decided in favor of appellant.
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