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2017 (11) TMI 819 - CESTAT BANGALORECENVAT credit - N/N. 4/2006-CE dt. 01/03/2006 (as amended) - respondents had not reversed / repaid the CENVAT credit attributable to the inputs held in stock and input contained in semi/finished goods on the date of the availment of exemption - Held that: - Karnataka High Court in the case of TAFE Ltd. [2006 (11) TMI 48 - CESTAT, BANGALORE] has categorically held that the appellant is not required to reverse the CENVAT credit taken on inputs lying in stock and contained in work in progress and finished goods as on the date of exemption - appeal allowed - decided in favor of appellant.
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