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2014 (3) TMI 132 - CESTAT MUMBAIReversal of CENVAT Credit - Held that:- Following decision of decision of the Tribunal in the case of Commissioner of Central Excise Vadodara Vs. Asia Brown Boveri Ltd. reported in [2000 (7) TMI 110 - CEGAT, NEW DELHI] and in the case of Commissioner of Central Excise, Coimbatore Vs. American Auto Service reported in [1995 (6) TMI 33 - CEGAT, MADRAS] where the Tribunal held that in case of input or capital goods were cleared as such the manufacturer to reverse the credit in view of the provisions of Rule 57AB of the Central Excise Act, 1944 - Decided in favour of assessee.
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