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2016 (11) TMI 919 - AT - Central ExciseCENVAT credit on PET Pre-forms - whether PET Pre-forms are not an input for their finished product-PS Radiators and Cylinders? - Held that: - Even though the appellant had filed reply stating that the PET Pre-forms are part of water purifier system exported by them, the department has not cared to consider the incorrect fact stated in the show cause notice. The department is very well aware that the impugned inputs were part of consignment exported by appellants. There is no case for department that PS Radiators or Cylinders were exported by appellants. But the notice is issued stating that PET Pre-forms are not for manufacture of Radiators and Cylinders. The allegations in the show cause notice does not have any legs to stand as it is based on wrong set of facts. On such score, I find that the demand is unsustainable - appeal allowed.
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