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2018 (5) TMI 872 - AT - Central ExciseCENVAT credit - denial for the reason that the goods on which credit were availed were not put to any manufacturing process neither directly or incidentally to the manufacture of the product and they were virtually cleared as such after drying etc. - Held that: - in any case, the duty paid on cleared goods being higher than the credits, now alleged to be ineligible by the department cannot be a ground to deny the credit when the appellants have paid duty on the finished products - demand cannot sustain - appeal allowed - decided in favor of appellant.
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