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2011 (7) TMI 264 - AT - Central ExciseDemand, interest and penalty - SSI exemption - Whether the appellants were entitled for availing exemption under Notification No.8/2003-CE dated 1.3.2003 in respect of certain goods while availing cenvat credit in relation to some other goods - Held that:- clause 3, 3A and 4 of the said notification would disclose that the manufacturers are not debarred from availing the benefit under the said notification in relation to the goods other than the goods which are excluded from the benefit of the said notification while simultaneously seeking to avail the benefit of cenvat credit or modvat credit in relation to such excluded goods provided they are cleared on payment of full duty - Hence, the impugned orders cannot be sustained and are liable to be set aside and proceedings against the appellants be quashed with consequential relief .
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