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2010 (3) TMI 661 - HC - Central ExciseCenvat credit – Input removed as such - mistake had occurred only due to the system generated invoices treating the goods as finished goods and that there was no mistake committed knowingly - due to oversight, on the inadvertent system error, the petitioner failed to notice that some of the inputs removed as such were received from registered dealer at the old rate of 14%/10% and while clearing such goods, they debited duty at the rate applicable then at 8% - Held that: - there was no willful evasion of duty explicitly brought out in the show-cause notice - Set aside and the writ petition is allowed
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