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2019 (1) TMI 54 - AT - Central ExciseCENVAT Credit - appellants have availed common input/input service Credit - provisions of Rule 6(3A) of CCR, 2004 not exercised - Held that:- they had voluntarily reversed the proportionate input/input service Credit alongwith interest - The issue is no more res-intgra as has already been discussed by this Bench in the case of Castrol India Ltd. [2018 (7) TMI 315 - CESTAT CHENNAI], where reliance placed in the case of DALMIA BHARAT SUGAR AND INDUSTRIES LTD., DALMIA CHINI MILLS VERSUS C.C.E. CUS. & S. TAX, NEW DELHI [2017 (1) TMI 231 - CESTAT NEW DELHI], where it was held that the Commissioner is not justified in insisting that appellant reverse cenvat credit in terms of Rule 6(3)(i) of Cenvat Credit Rules - the appeal is allowed on merits as well as on limitation with consequential benefits - decided in favor of appellant.
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