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2018 (11) TMI 418 - AT - Central ExciseCENVAT Credit - recovery u/r 14 of CCR - inputs cleared as such in terms of Rule 3 (5) of the CCR 2004 - Held that:- Rule 14 is applicable when cenvat credit has been taken or utilized wrongly or has been erroneously refunded to the assessee. Admittedly, in this case at the time of procurement of inputs, the appellant was entitled to avail cenvat credit, therefore, it is not a case that the appellant has taken cenvat credit wrongly. Further, from the facts of case and allegation of made in the show cause notice it is not coming out whether the said cenvat credit has been utilized by the appellant or not? Therefore, benefit of doubt goes in favour of the appellant. Appeal allowed - decided in favor of appellant.
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