2012 (6) TMI 747

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..... Boveri Ltd. reported in [2000 (7) TMI 110 - CEGAT, NEW DELHI] and in the case of Commissioner of Central Excise, Coimbatore v. American Auto Service reported in [1995 (6) TMI 33 - CEGAT, MADRAS] and held that in case of inputs were cleared as such the credit availed is to be reversed - in case the inputs were cleared as such the manufacturer is to reverse the credit availed - Decided in favour o .....

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..... by the appellant, in view of the provisions of Rule 57AB of the Central Excise Rules. 4. We find that this issue is already settled by the Tribunal in the case of Bajaj Tempo Limited vide Final Order No. A/55/2012/EB/C-II, dated 30-11-2011 whereby the Tribunal followed the decision of the Larger Bench in the case of Commissioner of Central Excise, Vadodara v. Asia Brown Boveri Ltd. reported in 2 .....

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