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2016 (8) TMI 534 - AT - Central ExciseRefund claim - Cenvat credit wrongly paid under protest - capital goods received by them during the period in question were actually used for the manufacture of capital goods - non-submission of clinching evidence that the said items were used in the manufacture of capital goods - Held that:- it is an admitted fact that the appellant have enhanced their installed capacity of production from 5000 M. T. to 15,000 M. T. which have been approved by the Central Excise Department. It is further admitted fact that the expansion in capacity took place during the period 2007 to 2009, to which the amount in dispute (input credit) in this appeal relates. It is further found that the Id. Commissioner (Appeals) in the appellant's own case have by a speaking and reasoned order accepted the claim of Cenvat credit. Accordingly, the appellant is entitled to refund of ₹ 70,549/- being the amount debited by them under protest on 1/4/13, with interest as per Rules. - Decided in favour of assessee with consequential relief
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