CRGO Coils Case: Duty Paid on Removal Less Than CENVAT Credit; No Evidence of Fact Suppression or Misrepresentation Found.

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....CENVAT Credit - removal of inputs as such in guise of manufacture - payment of duty on removal less then availed on inputs - activity is cutting and silting of CRGO Coils - In the given circumstances the question of suppression of fact or the misrepresentation as is alleged against the appellant is not sustainable.....