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2017 (4) TMI 1125 - AT - Central ExciseRemoval of inputs as such to sister concern - appellants at the time of receipt of input reduced the credit of 0.4% towards transit loss and availed credit only in respect of 99.6% of the duty paid on the inputs - case of the department is that the respondent is liable to pay duty on the 100% input removed as such to their sister concern - Held that: - whatever credit they have availed the same was paid at the time of removal of input as such. Therefore, the demand of duty on 0.4% is not tenable for the simple reason that the credit on the said quantity was also not availed at the time of receipt of input - appeal dismissed - decided against Revenue.
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