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2017 (6) TMI 264 - AT - Central ExciseCENVAT credit - write off of inputs - Held that: - the inputs for which the provision write off was partially made was subsequently used in the manufacture as per the provisions of Rule 3(5B) which provides that in that situation the appellants are entitled to take back the credit in terms of the provisions to Rule 3(5B) - the amended provision of Rule 3(5B)was bought into from 01.03.2011 and the period of dispute involved in the present case is prior to 01.03.2011 in one case and therefore the appellants are not required to reverse the cenvat credit - appeal allowed - decided in favor of appellant.
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