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2018 (3) TMI 443 - AT - Central ExciseCENVAT credit - it was alleged that assessee has not reversed the credit when the capital goods / inputs were transferred from API unit to the Formulation Unit - violation of Rule 3(5) of CCR - Held that: - taking into consideration, the subsequent event that both the units have merged into one single unit, the remanding the matter for reconsideration by the authorities below would be a futile exercise - the whole situation is revenue neutral one - appeal allowed - decided in favor of appellant.
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