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2016 (4) TMI 61 - HC - Central ExciseEntitlement to Refund of the CENVAT credit amount paid by reversal - refund claim of the amount of reversed CENVAT Credit - Held that:- Sub-rule (5C) of the Rules is effective from September 7, 2007 and for input credited earlier, there is no scope of reversal of the credit if the finished product becomes unfit for human consumption unless any condition has been imposed for remission of duty in terms of Rule 21 of the Central Excise Rules, 2002 making it clear that the credit already taken is to be reversed
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