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    <title>2010 (9) TMI 1106 - CESTAT, BANGALORE</title>
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    <description>Cenvat credit validly taken on inputs when final products were dutiable did not have to be reversed merely because the final products later became exempt under Notification No. 30/2004-CE. The dispute concerned credit on inputs in stock, work-in-progress and finished goods, and the matter was treated as covered by an earlier identical Tribunal decision, making the Revenue&#039;s contrary authorities inapplicable. On those facts, reversal of credit was not warranted and the refund claim was sustainable.</description>
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      <description>Cenvat credit validly taken on inputs when final products were dutiable did not have to be reversed merely because the final products later became exempt under Notification No. 30/2004-CE. The dispute concerned credit on inputs in stock, work-in-progress and finished goods, and the matter was treated as covered by an earlier identical Tribunal decision, making the Revenue&#039;s contrary authorities inapplicable. On those facts, reversal of credit was not warranted and the refund claim was sustainable.</description>
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