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2017 (1) TMI 231 - AT - Central ExciseReversal of Cenvat credit on input services - Rule 6 (3A) of CER - appellant has failed to exercise option and follow procedural prescribed under Rule 6(3A) - Held that: - the Commissioner is not justified in insisting that appellant reverse cenvat credit in terms of Rule 6(3)(i) of Cenvat Credit Rules. The claim of the appellant is that they have already reversed on proportionate basis, the cenvat credit along with interest amount payable in terms of Rule 6(3A) - Appeal allowed by way of remand.
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