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2017 (9) TMI 1474 - AT - Central ExciseCENVAT credit - inputs - inputs used in manufacture of dutiable finished products subsequently exempted from payment of duty - Held that: - the issue is no more res integra in view of the decision of the Larger Bench of the Tribunal in the case of HMT Vs. Commr. of Central Excise, Panchkula [2008 (10) TMI 54 - CESTAT, NEW DELHI], where it has been held that when the input credit legally taken and utilized on the dutiable final product, need not be reversed on the final product becoming exempt - credit allowed - appeal allowed - decided in favor of appellant.
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