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2015 (10) TMI 867 - AT - Central ExciseRemoval of inputs as such - Whether the appellant are required to pay duty on 115% of the value of cost of inputs cleared to the sister unit under the provision of Rule 57AB(b) read with Notification No. 27/2000 CE(NT) dated 31.3.2000 during the period 1.4.2000 to 28.2.2001 or not - Held that:- As the Larger Bench of this Tribunal [2005 (9) TMI 340 - CESTAT, NEW DELHI] has held that reversal of Cenvat Credit availed on inputs is sufficient if the goods have been cleared as such, therefore, we hold that appellant are not required to pay duty on 115% of the value of inputs cleared to their sister concern. Consequently, the demands are not sustainable. - Impugned order is set aside - Decided in favour of assessee.
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