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2013 (11) TMI 1414 - CESTAT BANGALOREEligibility for concessional rate under Notification No.1/2011 – PU foam cleared for captive consumption at concessional 1% rate of duty - Held that:- Following SHIVALIK AGRO POLY PRODUCTS LTD. Versus COLLR. OF C. EX., CHANDIGARH [1999 (9) TMI 215 - CEGAT, NEW DELHI] - If credit has been taken but the duty is debited subsequently, benefit of exemption under Notification containing condition regarding non-availment of credit cannot be denied - the appellants are entitled to the benefit of Notification 1/2011 – Decided in favour of Assessee.
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