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2018 (4) TMI 589 - AT - Central ExciseCENVAT credit - Revenue wants to re-argue the matter on the various aspects of the law - Held that: - assessee did not file any appeal before first appellate authority against said order-in-original. Revenue preferred an appeal on the ground that adjudicating authority has erred in allowing cenvat credit. This approach was attempted by the Revenue in the case of Ahmadabad Packaging Inds. Ltd. [2009 (7) TMI 1002 - CESTAT, AHMEDABAD], in which case the Bench held that such recourse of rearguing the matter does not arise unless the Revenue has preferred an appeal against the decision of first appellate authority. Appeal dismissed - decided against Revenue.
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