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2018 (4) TMI 463 - AT - Central ExciseCENVAT credit - reversal of credit - input services attributable to manufacture - Held that: - no evidence appears of any clearances having been effected other than of manufactured goods or of inputs as such - There is no evidence that any of these input services were utilized exclusively for the purpose of clearing inputs as such and, hence, the availment of credit is well within the provisions of rule 3 of CCR 2004 - appeal dismissed - decided against Revenue.
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