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2016 (1) TMI 1151 - AT - Central ExciseTransitional provision - Cenvat credit - Demand - Rule 11(1) of the Cenvat Credit Rules, 2004 - Notification 23/2004-CE - Penalty - Held that: - the service tax credit of ₹ 32,820/- which was lying unutilized in their cenvat account, as per Rule 11(1) of the Cenvat Credit Rules, 2004 as also Notification No.23/2004-CE, they are allowed to utilize the same and accordingly the appellant has utilized the same in accordance with these rules and there is no illegality in the availment of cenvat credit lying unutilized in their account before 10.9.2004 - Appeal allowed.
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