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2019 (6) TMI 1672 - AT - Central ExciseRecovery of CENVAT credit that was erroneously - availment of CENVAT credit against documents evidencing duties paid upon procurement of ‘base oil’ and ‘other lubricating oils’ in bulk but not reversed to the extent of actual receipt at the premises of the appellant - HELD THAT:- The issue is settled based on earlier orders of the Tribunal in their own matter. Likewise the decision of Tribunal in NEERA ENTERPRISES VERSUS COLLECTOR OF CENTRAL EXCISE, CHANDIGARH. [1998 (5) TMI 119 - CEGAT, NEW DELHI], COMMISSIONER OF C. EX., RAJKOT VERSUS BOMBAY DYEING & MFG. CO. LTD. [1997 (10) TMI 141 - CEGAT, MUMBAI] and host of others on similar lines preclude the recovery of duty in consequence of difference between quantity paid for and actual ascertainment on receipt. Appeal allowed - decided in favor of appellant.
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