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2024 (3) TMI 228 - CESTAT KOLKATABenefit of N/N. 12/2003-S.T. dated 20.06.2003 - CENVAT Credit reversed - repair and maintenance of LPG Gas Cylinders during the period from July 2003 to March 2005 - HELD THAT:- In this case, the appellant has already reversed the CENVAT Credit attributable to inputs used for their activity of repair and maintenance, namely, paints, rings, etc., on 03rd October, 2006. In these circumstances, the Show Cause Notice was not required to be issued to the appellant, and by reversal of CENVAT Credit, the appellant is entitled to claim the benefit of Notification No. 12/2003-S.T. dated 20.06.2003. The impugned demands are not sustainable against the appellant. Accordingly, the same are set aside - the appeal is allowed.
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