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2018 (4) TMI 1146 - AT - Central ExciseReversal of CENVAT credit - duty paid materials purchased by them and further cleared after some process - Revenue entertained a view that these goods on which credits were availed were not put to any manufacturing process either directly or incidental to the manufacture of the product - Held that: - neither appellant can avail the credit nor they are required to pay duty on the cleared goods. Here they have done both which apparently do not prejudice the Revenue except for legal issue. As such, this is not a case calling again reversal of credit and imposition of penalty. Once the duty is paid by the assessee treating the activity as manufacturing activity and cenvat credit is availed, there is no question of reversion of cenvat credit. Appeal allowed - decided in favor of appellant.
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