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2015 (1) TMI 845 - ANDHRA PRADESH HIGH COURTAvailment of CENVAT Credit - Reversal of credit - High court dismissed the appeal filed by Revenue as being withdrawn being filed against the decision of Tribunal [2008 (6) TMI 515 - CESTAT, BANGALORE] wherein Tribunal held that assessee availed Cenvat credit wrongly on 7000 crates. But later they reversed the same. They have given evidence for reversal of the credit. The appellants have made a point that when they had not availed any credit, there is no question of reversing the same.
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