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2016 (12) TMI 1181 - CESTAT KOLKATACENVAT credit - centralised registration - utilisation of credit taken in one unit with respect to other units - Held that: - A case cannot be held against the Respondent based on presumptions, assumptions and surmises which are not even a part of the show cause notice dated 31.03.2013 After taking of centralized registration in 2013 respondent was having more than one units which were existing during the earlier period also. It is observed from the case records that the fact of having more than one manufacturing unit all over the country was taken up for the first time by the Revenue before the first appellate authority and then before this Bench. Ld.Commissioner(Appeals) under Order-in-Appeal dated 29.07.2015 has correctly discussed in para 9 that the grounds now brought in by the department were not the subject matter of the show cause notice - appeal dismissed - decided against revenue.
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