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2013 (12) TMI 507 - CESTAT NEW DELHICenvat credit under Rule 16 of the Central Excise Rules - Appellant contended that even though the transformers have not been received under original or duplicate copy of the invoices, the same can be linked with the invoices under which the same had been cleared on the basis of CT numbers embossed on the Transformers – Revenue contended that the CT numbers as recorded in the RG-23A register in respect of the returned transformers do not match with the CT numbers as mentioned in the respective invoices on the basis of which the credit had been taken - This is a question of fact which can be gone into in detail only at the time of final hearing - this is not the case for total waiver. Duty Demand – Held that:- The show cause notice itself mentions, the goods in respect of which duty has been demanded, as non-excisable goods – thus there is no basis on which the duty had been demanded - Whenever they used non-Cenvat credit availed inputs for repair, there is no reversal of Cenvat credit, but still these parts having been sold are reflected in the balance sheet - only Cenvat credit on cenvated parts used in repairs is required to be reversed - as the duty demand is concerned, the appellant have prima facie case in their favour - Decided partly in favour of Assessee.
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