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2016 (6) TMI 1260 - AT - Central ExciseReversal of CENVAT credit - Rule 6(3)(b) of the CCR - only grievance of the Revenue is that such reversal has taken place subsequent to the clearance of goods - Held that: - such reversal, even if subsequent to clearance of final product, is appropriate and result in a situation as if no credit was ever availed by the assessee - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE Versus ASHIMA DYECOT LTD. [2008 (9) TMI 87 - HIGH COURT GUJARAT] - appeal dismissed - decided against Revenue.
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