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2010 (8) TMI 324 - HC - Central ExciseCenvat credit – Limitation for taking credit - no dispute about cancellation of the advance licence and there was no requirement on the part of the respondent to reverse the credit and as such already reversed credit was liable to be credited back to them - Rule 57G requiring the assessee to take credit within a period of six months from the date of issuance of the invoice - Tribunal on fact found that the appellant had already availed of the credit within the said period - Tribunal held that provisions of Rule 57G(2) do not have any role to play in these circumstances and their contravention cannot be alleged against the appellant – Tribunal’s order not to be interfered
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