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2018 (8) TMI 1085 - CESTAT AHMEDABADRectification of mistake - transfer of credit on Capital goods - Held that:- This Tribunal has passed the order only on the concession made by ld. Counsel that the appellant will reverse the credit taken by Lambha Unit and will avail by Odhav Unit, but at the relevant time the Lambha Unit was not in operation. Therefore, the explanation given by ld. Counsel was not factually correct - ROM Application allowed.
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