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2007 (2) TMI 495 - AT - Central ExciseExtract: .......r (prior to 1-3-2003) for payment of Cenvat duty. It was only retrospective effect and the eligibility was made from 1-4-2000 by the Finance Act, 2004. In a circumstance like this, there was no irregular availment of Cenvat credit by the party. Hence demand of interest is set aside. The appeal is allowed. (Pronounced and dictated in the open Court)
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