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2015 (10) TMI 1369 - AT - Central ExciseAvailment of CENVAT Credit - Shortage of inputs - Held that:- Issue involved is squarely covered by the appellants own case for the earlier period [2010 (8) TMI 945 - CESTAT MUMBAI]. Accordingly, after waiver of the condition of pre-deposit, I took up the appeal for disposal with the consent of both the parties. - As the issue is squarely covered by the decision of this Tribunal cited hereinabove holding that where the shortage below 0.5% of inputs in the course of manufacturing processes Cenvat credit cannot be denied. Following the same, I allow the appeal of the appellants - Decided in favour of assessee.
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