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2013 (12) TMI 1397 - GUJARAT HIGH COURTAvailment of benefit of Cenvat credit - Inputs/capital goods used for manufacture and clearance of dutiable and exempted finished goods – Held that:- The remand had been made to the Tribunal and in the order of remand, it was also directed to consider the provision of section 11AC and the Tribunal had specifically noted that none of the two authorities below had availed any option to the assessee to pay duty demand with interest and penalty of 25% of the duty within 30 days from the date of adjudication - the Tribunal in its order maintained that the case of the assessee is squarely covered by the explanation to Section 11AC. The duty determined under Section 11AC (2) was subsequent to the year 2000 - the case would be covered by the explanation to Section 11AC of the Central Excise Act - When no option was given by any of the adjudicating authorities after determination for payment of duty, interest and penalty of 25% of the duty – Decided against Revenue.
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