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2018 (2) TMI 219 - AT - Central ExciseCENVAT credit - denial on the ground that the credit wrongly availed on goods utilised in a process that did not amount to manufacture - penalty u/r 5 of the CCR 2004 read with section 11AC of the CEA 1944 - Held that: - identical issue decided in the case of MAHINDRA & MAHINDRA LTD. Versus COMMISSIONER OF C. EX., MUMBAI-V [2015 (9) TMI 403 - BOMBAY HIGH COURT], where it was held that Though the aggregates are exempted from duty, the assessees are paying duty on the aggregates used for manufacture of tractors cleared for export. They are paying this duty and, then, claiming drawback though the duty is not chargeable at all on the aggregates. Appeal allowed - decided in favor of appellant.
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