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2009 (4) TMI 525 - MADRAS HIGH COURTWhether the credit of duty attributable to the inputs, after the introduction of Section 3A can be recovered under Rule 57(I) of erstwhile Central Excise Rules 1944 or not – Held that:- assessee had come under the Compound Levy Scheme with effect from 1-8-1997 and when they switched over to this, the credit lying unutilised, be in the inputs or in the final products, lapsed in terms of sub-rule (17) of Rule 57F of the Central Excise Rules, 1944, appeal is dismissed
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