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2017 (5) TMI 141 - AT - Central ExciseRe-credit of CENVAT account - the appellant availed and utilized Cenvat Credit for payment of duty for clearance of machineries / capital goods and purchased raw-materials / inputs from their units from August, 2008 onwards. Subsequently, the appellant debited the amount alongwith interest from their PLA account as the amount was utilized irregularly. Thereafter, the appellant reaccredited the amount paid earlier in their Cenvat account - Held that: - the Tribunal in the case of sopariwala Exports Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara-I [2013 (5) TMI 430 - CESTAT AHMEDABAD], on an identical issue allowed the appeal by following the decision of Motorola India Pvt. [2006 (7) TMI 223 - HIGH COURT OF KARNATAKA] - appeal allowed - decided in favor of appellant.
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