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2015 (10) TMI 1220 - AT - Central ExciseRefund claim - CENVAT Credit - ower authorities rejected the refund claim relying upon Rule 3(5) of Cenvat Credit Rules, 2004, holding that removal of forklift is as such requires reversal of Cenvat Credit availed. - Held that:- There is no dispute that forklift was removed after use in the factory premises of appellant. Revenue's case of requirement of reversal entire amount of Cenvat Credit availed is an incorrect view. - In view of the foregoing and authoritative judicial pronouncement [2010 (4) TMI 294 - PUNJAB & HARYANA HIGH COURT] on the same issue, the impugned order is liable to be set aside
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