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2017 (11) TMI 339 - AT - Central ExciseDeemed manufacturer - availing of Cenvat Credit after abolition of Rule 12B - Held that: - identical issue decided in the appellant own case M/s Harco Exports (India) Versus Commissioner of Central Excise, Mumbai-I [2017 (6) TMI 267 - CESTAT MUMBAI] - in both the proceedings, the charges against M/s.Harco Export (India) are identical in nature of having continued to avail Cenvat Credit and paid Central Excise duty despite resending of Rule 12B. Both the proceedings are for identical period. The proceedings initiated in Mumbai-1 Commissionerate has been set aside by the Tribunal by order dated 30/05/2017. Consequently, the impugned proceedings against M/s.Harco Exports (India) also cannot survive and are set aside - appeal allowed - decided in favor of appellant.
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