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2009 (5) TMI 643 - AT - Central ExciseStay/Dispensation of pre-deposit - Cenvat/Modvat - Interpretation of statutes - Held that: - the amendment to Cenvat Credit Rules, 2004 should be taken to be clarificatory in nature as the word “substituted” has been used - tax is compulsory contribution to the support of Government, levied on persons, property, income, commodities, transactions etc. now at fixed rates mostly proportional to the amount on which the contribution is levied.” In view of this the amount of 10% levied and also to be treated as tax and all the provisions of SEZ Act would be applicable to the said amount. Therefore, we order complete waiver of the dues demanded in the impugned order - appeal allowed - decided in favor of appellant.
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