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2015 (12) TMI 1595 - CESTAT ALLAHABADValue determination for cenvat credit - payment of duty at the rate applicable at the time of clearance in terms of Rule 3(4) of Cenvat Credit Rules, 2002 - whether word used in Rule 3(4) of Cenvat Credit Rules, 2002 is “such goods” and not “said goods” - Held that:- We find the provision of sub-rule (4) of Rule 3 and the subsequent clarifications of the Board are very clear. The amount of duty on the goods cleared as such on which Cenvat credit was availed earlier by the manufacturer will be governed by the said Rules. We do not find any reason to interpret “such goods” or “said goods” in this situation. The goods on which credit has been availed has been cleared as such and duty applicable on the date of such clearance has been paid. We find no ground to interfere with the impugned order. Accordingly the appeal filed by the Revenue is dismissed.
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