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2017 (11) TMI 647 - AT - Central ExciseCENVAT credit - input items which were not used as accessories but were cleared separately, as such, to one of their clients - case of the appellant is that they have reversed the credit when cleared the inputs to the client - Held that: - the appellant did discharge full liability on such inputs which were cleared as such by them. In fact, as claimed by the appellant, they have paid more than the amount of credit availed on the same, as there was marginal increase in the sale value. In such situation, there is no ground for further recovery of any ineligible credit from the appellant - no justification to order for further recovery of credit on these inputs which were already reversed by the appellant at the time of clearances - penalty also not imposable - appeal allowed - decided in favor of appellant.
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