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2016 (3) TMI 1107 - AT - Central ExciseDemand of interest - Cenvat credit wrongly availed - inputs not used for the process of manufacture of excisable goods - credit was reversed before issuance of show cause notice - Held that:- by following the dictum of judgments of Karnataka High Court in the case of CCE&ST, Bangalore Vs. Bill Forge P. Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT] and Madras High Court in the case of CCE, Madurai Vs. Strategic Engineering (P) Ltd. [2014 (11) TMI 89 - MADRAS HIGH COURT], the demand is not justified. - Decided in favour of appellant with consequential relief
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