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2015 (1) TMI 265 - CESTAT MUMBAIExemption under Notifications 8/96, 4/97 and 5/98 - reversal of the value of 8% of the exempted goods cleared during the impugned period - Held that:- In this case, the Revenue is not disputing that the respondent has cleared the exempted goods on payment of duty @ 15% and the Revenue is asking to reverse an amount equal to 8% of the value of the impugned goods. As duty has been discharged from the demand asked by the Revenue, therefore, as held by the Hon’ble Bombay High Court in the case of CCE, Pune-III v. Ajinkya Enterprises reported in [2012 (7) TMI 141 - BOMBAY HIGH COURT], wherein it was held that if duty paid on the clearance of the goods which did not amount to manufacture, therefore the duty on inputs is not required to be reversed. Following the same analogy in this case, I also held that although the goods have been manufactured from the common inputs but they have been cleared on payment of duty, therefore the reversal of value of 8% of the goods is not required. Accordingly, I do not find any infirmity in the impugned order and the same is upheld - Decided against Revenue.
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