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2015 (10) TMI 1229 - AT - Central ExciseDenial of CENVAT Credit - appellant cleared the input as such to their sister unit on payment of Central Excise duty equivalent to the amount of credit availed on such input - Held that:- Respondents were engaged in the manufacture of excisable goods under Chapter No 28, 29 and 38 of the Schedule of the Central Excise Act, 1985 and availed Cenvat Credit on input. During the period November 2002 to June 2003, the appellant cleared the input as such to their sister unit on payment of Central Excise duty equivalent to the amount of credit availed on such input. We find that the Tribunal in the case of Silvasa Machines vs Commissioner of central Excise, Vapi [2012 (11) TMI 772 - CESTAT, AHMEDABAD] decided the issue in favour of the appellant - No reason to interfere the order of the Commissioner (Appeals) - Decided against Revenue.
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