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2019 (7) TMI 628 - AT - Central ExciseCENVAT Credit - input/input services - rejection on the ground that appellant had availed drawback for the export clearances and SSI exemption on clearances for home consumption - HELD THAT:- The appellant has already availed drawback of ₹ 20 lakhs. Then the appellant cannot avail credit of inputs/input services. The credit availed is, therefore, wrong and not eligible to the appellant - The order disallowing the credit and recovery of the same is legal and proper Penalty - HELD THAT:- The appellant, who is doing major clearance as export cannot in any way benefit by availing the credit. They availed the credit on opinion that it would be more beneficial than drawback. They did not suppress the fact of availing drawback benefit - the penalty of ₹ 4,23,503/- is unwarranted. Appeal allowed in part.
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