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2014 (3) TMI 711 - CESTAT NEW DELHIReversal of CENVAT Credit - Destruction of goods - Held that:- inputs were admittedly issued from the raw materials stock and were destroyed when the same were in the blow room. As such it can be held that the inputs were under process. Further the appellant have also claimed the expenses towards dying and process purchases thus lending support to their stand. In view of the above, there is no legal obligation on the part of the appellant to reverse the Cenvat credit so availed by them - Decided in favour of assessee.
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