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2013 (11) TMI 1194 - AT - Central ExciseReversal of Additional Custom Duty – Inputs Found Defective and Returned - Whether additional custom duty availed as Cenvat credit by the appellant paid on inputs imported and used in the manufacture is reversible – Held that:- Appellant contended that there is no provision in law to ask for reversal once the inputs are used in the manufacture – Relying upon M/s. Asahi India Safety Glass Limited vs. UOI [2004 (9) TMI 118 - HIGH COURT OF DELHI ] - the matter requires in depth inquiry during elaborate hearing – stay granted.
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