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2017 (7) TMI 326 - AT - Central ExciseCENVAT credit - Appellant's grievance is that before incorporation of sub-rule (3) to Rule 3 of CCR 2004, CENVAT credit availed on the written off goods shall not be liable to duty which is equivalent to CENVAT credit availed - Held that: - in absence of a specific provision, the claim of availment of CENVAT credit thereon and not used in manufacture should not result in denial of CENVAT credit availed - appeal allowed - decided in favor of appellant.
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