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2015 (2) TMI 653 - AT - Central ExciseCENVAT Credit - duty on the PSF and VSF which had been procured duty free under Rule 19 (2) in cash - Held that:- First point as to whether the duty on subject quantity of PSF & VSF procured duty free which could not be used for manufacture of the finished goods exported out of India, could be paid through Cenvat Credit is not stands decided by the Tribunal judgment in the case of Ginger Clothing Pvt. Ltd. Vs. CCE, Thane reported in [2014 (2) TMI 868 - CESTAT MUMBAI] in favour of the appellant and similarly the second issue as to whether cenvat credit of the duty paid on the above mentioned PSF & VSF would be admissible also stands decided on appellants favour by the Tribunal judgement in the case of Karpagambal Mills Ltd. Vs. CCE, Tirunelveli reported in [2007 (6) TMI 363 - CESTAT, CHENNAI]. In view of this, the impugned order is not sustainable. - Decided in favour of assessee.
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