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2018 (9) TMI 897 - AT - Central ExciseWrongful availment of CENVAT credit, reversed later demand alongwith Interest and Penalty - Demand is raised alleging that the appellant has availed credit wrongly on common inputs for exempted as well as dutiable products - Held that:- In the case of C.C.E. Chennai-II Vs. Mount Mettur Pharmaceuticals Ltd. [2017 (9) TMI 1375 - MADRAS HIGH COURT], the Hon’ble jurisdictional High Court has considered a similar issue and observed that when the credit has been reversed along with interest, there is no liability to pay up 10%, as demanded by the Department - demand cannot sustain - appeal dismissed - decided against Revenue.
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