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2015 (10) TMI 669 - HC - Central ExciseDenial of CENVAT Credit - Held that:- Tribunal on fact found that in this case duty levied on the raw material has actually been paid. Once it is found on fact and it is not challenged on the ground of any perversity, the exemption is applicable automatically. The learned Tribunal has relied on the decision of the Madras High Court in the case of Commissioner of Central Excise, Chennai-I v. CEGAT, Chennai - [2005 (1) TMI 125 - HIGH COURT OF JUDICATURE AT MADRAS] and recorded that the facts in that case and the present case are identical and therefore, the said decision is applicable to the present case - No reason to interfere with impugned order - Decided against Revenue.
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