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2017 (2) TMI 759 - AT - Central ExciseBenefit of N/N. 30/2004-C.E., dated 9-7-2004 - denial on the ground that the appellant has taken the credit on the inputs - Held that: - before clearance of the said goods, the appellant has reversed the credit attributable to the inputs used in the manufacture of said goods - the reversal of credit is equivalent to not taken the credit on inputs used, in the manufacture of said goods - the appellant is entitled to avail the benefit of N/N. 30/2004-C.E - appeal allowed - decided in favor of appellant.
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