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2018 (1) TMI 417 - AT - Central ExciseCENVAT credit - capital goods - goods sent to sister unit not received back, as destroyed by fire - Held that: - After availing the credit in 2009 the appellant would have required to pay the said amount after expiry of 180 days to the Revenue and although the same amount would have been available as credit to the sister unit still Government would have received money in cash. Moreover, the amendment and the pattern of utilization of Cenvat Credit in both the units also has not been declared - appeal allowed - decided in favor of Revenue.
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