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2014 (6) TMI 23 - AT - Central ExciseBenefit of Notification No.30/2004-CE, dated 09.07.2004 - Unutilized CENVAT Credit - Held that:- AED is exempted by Notification No.30/2004-CE and, the case relates to 2004, there is no scope to utilize such credit by the appellant. In view of that, the decision of eligibility to avail the unutilized credit lying in Cenvat credit account as on 31.12.2004 on merit at this stage, when AED is exempted and the appellant is unable to avail credit is mere academic one - Decided In favour of assessee.
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