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2018 (9) TMI 488 - CESTAT NEW DELHIReversal of CENVAT Credit - input has been cleared as such - Rule 3 (5) of Cenvat Credit Rules, 2004 - Held that:- On perusal of the Appeal record and the CBEC CIRCULAR NO.1029/17/2016-CX, DATED 10-5-2016, it seems that the Board’s Circular squarely covers the issues in hand, as in this case also, the issue is of segregation of impurities from the aluminium scrap before they are put to use in the manufacture of Aluminium Ingots, molten metal etc - credit cannot be reversed - appeal allowed - decided in favor of appellant.
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