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2011 (6) TMI 473 - CESTAT, NEW DELHIDeemed Credit - Whether the appellants are entitled for the benefit of Rule 9A as it stood on amendment which was introduced on 12th May, 2003 read with Notification No. 28/2003-C.E. (N.T.), dated 1st April, 2003 and Notification No. 43/2003-C.E. (N.T.), dated 12th May, 2003 as well as Notification No. 52/2003-C.E. (N.T.), dated 6th June, 2003 - appellants under their letter informed that they had taken deemed credit on the closing stock of finished goods and they had availed the said credit in terms of Rule 9A of the Cenvat Credit Rules, 2002 - appellants contention was that the benefit of the amended provisions under Notification dated 12th May, 2003 was not available retrospectively - Commissioner of Central Excise (Appeals) holding that such declaration ought to have been filed before May, 2003 in terms of Notification dated 12th May, 2003, if at all the appellants wanted to file declaration for availing benefit by the amended provisions - authority having power to prescribe a limitation for filing the declaration and having extended such limitation period, it was not within the jurisdiction of adjudicating authority to restrict the limitation, Order set aside and appeal is accordingly allowed with consequential relief, appellants are entitled for the benefit of Rule 9A
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