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2017 (2) TMI 671 - AT - Central ExciseConfiscation - Cenvat credit - Notification No. 214/86 - Penalty - Held that: - We find that the cenvat credit has not been rejected on the ground that the said inputs have not been used for the manufacture of said products. It is in fact the entire notice is based on the assertion that certain goods have been supplied by Mahindra & Mahindra to the appellant for manufacturing of sub-assemblies and duty on said sub-assemblies have been demanded under these proceedings.. It is seen that the goods were chargeable to Central Excise duty and there was no exemption to the goods. The appellants were required to pay duty on these goods however the appellants were engaged in manufacture and clearance of goods without payment of duty in these circumstances confiscation of the goods his fully confiscated. The goods were seized and released on provisional basis and therefore it cannot be said that the goods were not available for confiscation. Appeal partly allowed.
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