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2012 (1) TMI 127 - AT - Central ExciseWrong availment of CENVAT Credit - contravention of Rule 3 of Cenvat Credit Rules readwith Rule 7 of the Cenvat Credit Rules - Held that:- Commissioner (Appeals) in this case has held that amount deposited in terms of Section 35F of the Central Excise Act, 1944 as pre-deposit cannot be considered as payment of duty. He held that since the pre-deposit is not a duty question of taking of Cenvat credit of the pre-deposit does not arise. We find that in the assessee’s own case [2013 (9) TMI 378 - CESTAT NEW DELHI], this Tribunal has already taken a view that the Cenvat credit of pre-deposit of duty paid under Section 35F of the Central Excise Act can be availed and the demand confirmed on this account is not sustainable - Cenvat credit of the pre-deposit made under Section 35F of Central Excise Act is admissible to the appellant - Decided against Revenue.
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