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2011 (6) TMI 348 - CESTAT, AHEMDABADRefund claim denied - as per dept there was no NCCD leviable on the final product with effect from 17.5.2003 thus refund of said duty paid on raw material cannot be extended to the assessee - Held that:- As in terms of Rule 5 of Cenvat Credit Rules, 2004, there are two stipulations i.e. eligibility to take credit under cenvat credit rules and inability on the part of the appellant for use the credit for any reason - further observed that inasmuch the word any reason is wide enough and the meaning cannot be restricted to reduce the scope of the term, the appellants are eligible for refund of NCCD - See Silvasa Industries Pvt. Limited vs. CCE, Vapi [2005 (12) TMI 136 - CESTAT, MUMBAI]. Decided in favour of assessee.
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