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Department's Grievance on CENVAT Credit Use for Submersible Pumps Deemed Illegal u/s 11D of Central Excise Act.

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....Utilisation of CENVAT credit account - agriculture submersible pumps - The grievance of the department is that the excess amount paid by debiting CENVAT Credit amount, instead of availing the exemption, is recoverable from under Section 11D of CEA,1944 - demand is illegal - AT....