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2017 (2) TMI 944 - CESTAT NEW DELHIMODVAT credit - whether the Respondent No.1 were using pinion distance of 415 mm Rolling stand for manufacture of 6 mm dia rods or not? - Held that: - respondent no. 1 was not using pinion distance of 415 mm Rolling stand for manufacture of 6 mm dia rods - Revenue's allegation that respondent utilized the modvat credit and recovered the same from their customers is not based on any documentary and other evidence to established the fact that the respondent received back the duty credit utilized by them from their customers in cash. Credit allowed - Appeal dismissed - decided against Revenue.
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