2018 (12) TMI 542

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....Raju This appeal has been filed by M/s Gujarat Guardian Ltd against confirmation of demand of reversal of cenvat credit, interest and imposition of penalty. 2. Ld. Counsel for the appellant pointed out that they had cleared certain raw material after availing cenvat credit to the job worker. The job worker availed Exemption Notification No. 214/86-CE and paid duty of the intermediate product....