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2016 (11) TMI 401 - AT - Central ExciseDemand - Reversal of credit - Rule 3(5B) of CCR, 2004 - Penalty - the condition precedent under Rule 3(5B) of CCR, 2004 is, if the value of any inputs/goods have been written off fully or partially or where any provision to write off fully has been made in the books of accounts, in respect of value of any inputs, then the manufacturer or service provider, as the case may be, shall pay an amount equivalent to the Cenvat credit taken in respect of the said inputs - Decided in favor of the assessee.
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