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2017 (2) TMI 146 - CESTAT ALLAHABADReversal of Cenvat credit - M.S. Angles, M.S. Channels etc - Input or capital goods - Held that: - I find that during the material period there was no intention to take inadmissible Cenvat credit because provision prohibiting such credit was not on the Statute before 06/07/2009. Therefore, there was no intention to avail inadmissible Cenvat credit and since intention could not be established proviso to Sub-section 1 of Section 11A of Central Excise Act, 1944 was not invokable in the present case - Appeal allowed.
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