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2015 (7) TMI 382 - HC - Central ExciseDenial of CENVAT Credit - assessee had wrongfully availed of credit on inputs in the final products under Chapters 9306 and 3506 - Held that:- There was no reference therein to the declaration under Rule 57G or the deletion of the final product from the purview of the same. In such circumstances, the Tribunal rightly interfered with the concurrent orders and allowed the assessee’s appeal. In any event, a declaration requiring the assessee to mention the final product and which declaration is to be filled in, in compliance with the procedural provision, would not govern the issue of admissibility of the credit. That is how the Tribunal proceeds as well. On both counts, we do not find that its order is perverse or vitiated by error of law apparent on the face of the record. The substantial question of law would therefore, have to be answered against the Revenue and in favour of the assessee - Decided against Revenue.
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