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2017 (11) TMI 530 - HC - Central ExciseCENVAT credit - Whether the Hon’ble CESTAT is correct in dropping demand of Cenvat Credit on common inputs issued under Section 11A of the Central Excise Act, 1944 read with Rule 6 & 12 of erstwhile Cenvat Credit Rules, 2002 for having not maintained separate accounts as mandated statutorily by law? - Held that: - both the authorities has gone into detail regarding the point which has been canvassed by counsel for the appellant and that statement recorded by Director Deepak Hazara was also considered by the authority in detail and he has not disputed the same during the audit which was conducted from the 14th July, 2004 to 19th July, 2004. Taking into consideration concurrent finding of both the authorities, we see no substantial question of law arises in the appeal - appeal dismissed - decided against appellant.
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