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2010 (7) TMI 344 - AT - Central ExciseCenvat credit - inputs became damaged or defective during process - reversal of credit – Held that: - CENVAT Credit Rules do not contain any provision for reversal of credit if inputs get damaged in the course of manufacturing process - assessees collected an amount from the job workers by raising debit note to the extent of loss occurred, cannot be a ground for demanding reversal of credit – Appeal is allowed
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