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2016 (11) TMI 231 - AT - Central ExciseReversal of Cenvat Credit - job-work - payment of an amount equal to cenvat credit attributable to the inputs which were not received back from the job worker - Held that: - the department did not identify which type of inputs were retained by the job worker, it is not at all tenable to invoke Cenvat Credit Rules, 2004 to demand and recover certain amount of credit. The proceedings against the respondent are devoid of merit as well as hit by time bar. The present appeal against the impugned order has no merit - appeal dismissed - decided against Department.
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