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2014 (10) TMI 896 - AT - Central ExciseCenvat Credit denied - demand confirmed along with interest and penalty on the ground that the said amount of Cenvat credit was inadmissible - Held that:- As contended by appellants that the “inputs” were not cleared by them as such and were actually used for manufacture. It is only when some parts were found to be defective during manufacture or testing of the transmission equipment that such parts were re-exported for compensation/replacement and therefore provisions of Rule 3(5) of the Cenvat Credit Rules cannot be invoked inasmuch as the same relates to clearance of the inputs as such. We find that the Tribunal in an inter parties Final Order [2015 (5) TMI 93 - CESTAT NEW DELHI] involving identical issue has decided in favour of the appellants and set aside a similar demand (for a different period). Following the precedent and for the reason like, we dispense with the pre-deposit and allow the appeal.
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