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2014 (7) TMI 435 - AT - Central ExciseCENVAT credit - removal as such - removal of glass bottles and crates - recovery of credit not reversed - scope of recovery after insertion of Explanation to Rule 3(5) [erstwhile rule 3(4)] w.e.f. 1.3.2003 - whether without the explanation, recovery proceedings could have been initiated or not - Held that:- the explanation is only clarificatory in nature and a study of the relevant provisions would clearly show that even without the invocation of Rule 3(4) (presently Rule 5), the amount was recoverable. Even though learned counsel sought time for making further submissions, the learned AR vehemently opposed it stating that on the one hand the learned counsel has submitted a totally new ground during the course of hearing and on the other hand when he finds that Bench was not very responsive to his submissions, he is seeking time. - Appeal has no merit- Decided against assessee.
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