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2017 (3) TMI 298 - AT - Central ExciseCENVAT credit - whether the respondent/assessee is liable to pay 8% /10% of value of exempted goods when they have already reversed the credit taken in respect of inputs used in manufacture of exempted products? - Held that: - the respondent having reversed the proportionate credit cannot be compelled to pay 8%/10% of the value of the clearances of exempted goods - appeal dismissed - decided against Revenue.
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