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2011 (3) TMI 488 - CESTAT, BANGALOREDemand - utilized credit in excess of 20% of the tax paid every month - find that as per the appellant, major amount of demand working out to Rs.12.07 crores pertains to capital goods credit utilised - Note that the Commissioner wrongly found that the restriction contained in Rule 6(3) of CCR as regards the use of cenvat credit above 20% of the tax paid applied to credit of capital goods also - In the circumstances, set aside the impugned order and remand the entire case to the Commissioner for a fresh decision on all issues after hearing the assessee - The appeal is allowed by way of remand.
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