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2016 (2) TMI 1006 - KERALA HIGH COURTCenvat credit - Interest - Penalty - written off of the stock - Held that: - It concluded that the issue is squarely covered by the decision in Bharat Heavy Electricals Ltd. v. CCE, Bangalore [2002 (2) TMI 1322 - CESTAT BANGALORE] - The Tribunal relied on the relevant circular and held that the issue involved is regarding the reversal of Cenvat credit on duty paid on inputs/capital goods and stores and spares which were written off from accounts as obsolete - right to joint inspection reserved - appeal dismissed - decided against appellant.
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