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2017 (10) TMI 15 - AT - Central ExciseCENVAT credit - whether the appellant herein is manufacturer of DG sets were discharging appropriate Central Excise duty and were availing the benefit of Cenvat credit of the Central Excise duty paid on inputs? - Held that: - the appellant herein could have been under bonafide impression that they have to discharge the Central Excise duty on the engines removed based upon the transaction value and has done so by reversing the said amount under the Cenvat credit, cannot be held as intention to remove the inputs by paying excess amount to enable the purchaser to avail Cenvat credit - appeal allowed - decided in favor of appellant.
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