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2016 (9) TMI 1170 - AT - Central ExciseRecovery of Cenvat credit - Reversal of Cenvat credit under Rule 6(3) passed on to the buyers - laminates manufactured by appellant - Department alleged that appellants wrongly paid Central Excise duty and wrongly passed on Cenvat Credit to their buyers - Held that:- if Cenvat Credit was not admissible to them, then the Revenue should have issued show cause notice for reversal of Cenvat Credit availed by them. The show cause notice is issued for recovery of amount under Rule 6(3)(b) ibid, & the amount to be recovered under Rule 6(3)(b) ibid, is possible only when the Cenvat Credit is admissible. We find that contradictory stands were taken in the said show cause notice by the Revenue. Therefore, the show cause notice is not sustainable. - Decided in favour of appellant with consequential relief
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