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2018 (4) TMI 833 - AT - Central ExciseRecovery of credit utilized for payment of duty - closure of factory - Revenue was of the view that they have to pay back the said credit involved in that quantum of the raw material which was lying in their factory at the time of closure of the factory - Held that: - Revenue has not adduce any evidence to show the clearance of the said raw materials and has moved on the presumption that with the vacation of the premises the raw material must have been removed - the impugned demand by requiring the appellant to debit the availed and utilized Cenvat credit set aside - appeal allowed - decided in favor of appellant.
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