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2018 (8) TMI 407 - AT - Central ExciseRefund of accumulated CENVAT Credit - rectified spirit - case of Revenue is that rectified spirit was non-dutiable product and since appellant was not manufacturing any dutiable final product, the said Cenvat credit was not admissible to them - Held that:- The appellants were manufacturing excisable commodity and therefore they were entitled to avail Cenvat credit which was reversed by the Central Excise officers - refund of credit allowed - appeal allowed - decided in favor of appellant.
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