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2018 (1) TMI 412 - AT - Central ExciseCENVAT credit - goods purchased from Hindustan Unilever Limited in auction, as capital goods - Held that: - it is fact on record and is recorded in the SCN that the scrap purchased by the appellant in E-Auction has been refurbished as capital goods and the same has been cleared on payment of duty. When this fact was in the knowledge of department, then the show cause notice was not required to be issued to the appellant. Admittedly, in this case, the appellant has not claimed refund of duty paid by them as refurbished goods. The goods in question do not amount to manufacture but the same has been cleared on payment of duty. Therefore, the duty payment made by the appellant on the said goods shall amount to reversal of amount as Cenvat credit. Appeal allowed - decided in favor of appellant.
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