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2021 (10) TMI 699 - AT - Central ExciseCENVAT Credit - availment of wrong cenvat credit of the same amount twice - returned goods - HELD THAT:- The appellant have not taken wrong credit but rather have rectified the wrong debit made at the time of sales return, instead of taking credit, and accordingly the two entries of cenvat credit made by them on 31.12.2016 are in consonance and the accepted accounting principles. Hence, the impugned order is unsustainable and against the provisions of law. Appeal allowed - decided in favor of appellant.
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