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2016 (12) TMI 906 - AT - Central ExciseDuty demand u/r 57F(1)(ii) of the Central Excise Rules - removal of input as such - Held that: - We observed that matter was taken up by five members' larger bench of this Tribunal in case of Commissioner of C. Ex., Vadodara Versus Asia Brown Boveri Ltd. [2000 (7) TMI 110 - CEGAT, NEW DELHI], wherein judgment of American Auto Service[1995 (6) TMI 33 - CEGAT, MADRAS] has been approved and accordingly, it was held that the debit of the Cenvat credit should be at the same rate at which assessee had taken the credit therefore proposal in the Revenue's proceedings is absolutely contrary to the view taken by three member judgment in the case of American auto, which was approved by the judgment of five members larger bench in Asia Brown boveri Ltd. As per above decision, we find that demand made in the order-in-Original and upheld by the commissioner(Appeals) is absolutely incorrect and illegal therefore the same is set aside - Appeal is allowed - decided in favor of appellant.
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