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2017 (12) TMI 1434 - AT - Central ExciseCENVAT credit - Return of inputs for rectification - applicability of Rule 3(5) of CCR, 2004 - Held that: - the goods were returned to the supplier for rectification but the appellants have not produced any proof that the repaired goods were received back - further, the appellants have not followed the procedure as prescribed in Rule 16 of the CCR, 2004. Demand of differential duty upheld - penalty u/r 25 is set aside as the appellant is a state government undertaking and there is no intention to evade duty on the part of the appellant. Appeal allowed in part.
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