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2007 (11) TMI 155 - CESTAT, CHENNAIAssessee had destroyed credit availed inputs rejected on the basis of poor quality - Where the credit has been taken or utilized wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer - In present case, it cannot be held that the appellants had taken credit wrongly when some of the inputs were found to be of poor quality after receipt of the same - so demand of interest affirmed in the impugned order is not sustainable - appeal allowed
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