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2013 (3) TMI 599 - GOVERNMENT OF INDIADenial of rebate claim - Duty paid from lapsed CENVAT Credit - Exemption under Notification No. 30/2004-C.E., dated 9-7-2004 - Held that:- The sub-rule (3)(i) & (ii) of Rule 11 of Cenvat Credit Rules, 2004 clearly stipulates that if a manufacturer opts for exemption from whole of duty of excise leviable on the said final product under a Notification issued under Section 5A of the Act or the said final product has been exempted absolutely under Section 5A of the said Act, he shall be required to pay an amount equivalent to the Cenvat credit taken by him in respect of inputs received for use in the manufacture of the said final product and is lying in stock or in process or is contained in the final product lying in the stock and after deducting the said amount from the balance of Cenvat credit, if any lying in his credit, the balance if any still remaining shall lapse and shall not be allowed to be utilized for payment of duty on any other final product whether cleared for home consumption or for export or for payment of Service Tax on any output service, whether provided in India or exported. - Notification No. 30/2004-C.E. provides for exemption from whole of duty and therefore respondent’s case is covered under sub-rule (3)(i) of Rule 11 and not under sub-rule (3)(ii). Commissioner (Appeals) has erred in not considering the word ‘or’ after sub-rule (3)(i). - Decided in favour of assessee.
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