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2017 (4) TMI 218 - AT - Central ExciseBenefit of N/N. 29/2004-CE and N/N. 30/2004-CE both dated 09.07.2004 - denial on the ground that respondent failed to maintain separate records - Held that: - the issue is no more res integra and covered by the decision of the Hon’ble Gujarat High Court in the case of C.C.E. vs. Ashima Dyecot Limited [2008 (9) TMI 87 - HIGH COURT GUJARAT], where it was held that reversal of credit amounts to non-taking of credit on the inputs. Hence, the benefit has to be given of the notification granting exemption/rate of duty on the final products - benefit allowed - appeal dismissed - decided against Revenue.
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