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2012 (12) TMI 179 - AT - Central ExciseWaiver of pre-deposit - SSI Exemption - whether the applicant is required to reverse the CENVAT credit in respect of inputs lying in stock – Held that:- Show-cause notice was issued under Rule 14 of the CENVAT Credit Rules 2004 read with Section 11A of CEA, 1944 and show-cause notice was confirmed by the Original Authority under Rule 14 of the CCR 2004 - Commissioner (Appeals) in para 11 of the Order-in-Appeal has given a finding that Rule 14 is not applicable in the present case - assessee while opting for SSI exemption is not required to reverse the CENVAT credit - pre-depoist is waived
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