Appellants Must Reverse Both CVD and SAD Credits; Inconsistent Treatment of Duties Not Accepted in CENVAT Reversal.

Reversal of CENVAT credit - Appellants have reversed only the CVD and they have not reversed the credit of SAD availed by them. - there are no force in the argument of the Assessee that the goods which were treated by them as duty paid for the purpose of reversing CENVANT Credit of CVD must be treated as duty free for the purpose of reversing SAD. - AT .....

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