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2015 (2) TMI 41 - AT - Central ExciseDifference of transaction value at the time of clearance and credit taken – Revenue was of the view that as per Rule 3 (5) of Cenvat Credit Rules 2004 when capital goods on which Cenvat credit had been taken were removed from the factory, the manufacturer of the final product shall pay an amount equal to the credit availed – Held that:- Following decision of CCE, Hyderabad-III Vs. Navodhaya Plastic Industries Ltd. [2013 (12) TMI 82 - CESTAT CHENNAI] - Matter remanded back - Decided in favour of assessee.
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