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2018 (1) TMI 1168 - HC - Central ExciseCENVAT credit - dutiable product subsequently becoming exempted product - rule 6(1) of the CCR, 2002 - Held that: - the decision in the case of Principal Commissioner of Central Excise Versus M/s. TVS Electronics Ltd. [2017 (8) TMI 827 - MADRAS HIGH COURT] is squarely applicable to the facts of the case, where it was held that If credit can be taken against excise duty on a final product manufactured on the very day, it makes it abundantly clear that there need not be co-relation between the input and the goods cleared and as a result, validly taken credit need not be reversed - appeal dismissed - decided against Revenue.
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