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2017 (10) TMI 1025 - AT - Central ExciseCENVAT credit - case of appellant is that their being no proof or allegation for clearance of the raw materials from their factory, the denial of credit is not justified - Held that: - The Hon'ble Apex Court in the case of Central Excise Vs Maruti Suzuki India Ltd. [2015 (8) TMI 493 - SUPREME COURT] has rejected the Revenue's appeal on the ground that such shortages of inputs are due to accounting error and there being no physical shortage with any allegation of clandestine removal, the credit cannot be disallowed - appeal allowed - decided in favor of appellant.
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