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2014 (3) TMI 310 - AT - Central ExciseReversal of credit equivalent to CENVAT credit - Held that:- on clearance of the capital goods after put to use the credit is allowed on reversal on the transaction value - Following decision in in Cummins India Ltd. [2007 (3) TMI 589 - CESTAT, MUMBAI] and Commissioner Central Excise Commissionerate Versus M/s Raghav Alloys Ltd. [2010 (4) TMI 294 - PUNJAB & HARYANA HIGH COURT] - Decided in favour of assessee.
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