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2015 (10) TMI 1787 - AT - Central ExciseDenial of CENVAT Credit - Manufacture - activity of printed bottles does - Held that:- Admitted facts are that the final products have been cleared from the appellants’ factory prior to 3-8-1998 to their godown. It is also an admitted fact that these goods have been cleared from their godown on payment of duty which was not required to pay by the appellants. In these circumstances, relying on the decision in the case of Ajinkya Enterprises (2012 (7) TMI 141 - BOMBAY HIGH COURT) we are of the considered view that as duty has been paid by the appellants on clearance of these final products which was not required to pay shall amount to reversal of Cenvat credit which sought to deny by way of impugned order. In these circumstances, we hold that the demand confirmed by way of impugned order is not sustainable. Accordingly, levy of interest and penalties are also not sustainable - Decided in favour of assessee.
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