2014 (1) TMI 377

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....eals) Revenue has filed the present appeal. We have heard learned DR and have gone through the impugned order. 2. The respondents procured inputs and availed the credit on the same. Subsequently, they cleared the said inputs 'as such' to their depots at a transaction value and reversed the entire credit availed by them. Inasmuch as the goods were subsequently sold from the depots at a higher valu....