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2020 (6) TMI 14 - AT - Central ExciseCENVAT credit - re-credit taken aver reversal - capital goods used for Job work under N/N. 214/86 - HELD THAT:- Issue decided in appellant own case M/S. VIKRANT EXTRUSIONS VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, DAMAN [2019 (6) TMI 1491 - CESTAT CHENNAI] where it was held that the assessee is entitled to take note of as per Rule 6(5) of the Cenvat Credit Rules, 2004, as there is no dispute of the fact that a sum of ₹ 3,21,308/- available as Cenvat credit was in respect of input services, which are given under Rule 6(5) of the Cenvat Credit Rules, 2004. There is no need of filing of refund claim and in such circumstances the appellant could avail the Cenvat Credit which was voluntarily reversed. Appeal allowed - decided in favor of appellant.
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