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2013 (5) TMI 485 - AT - Central ExciseDenial of Cenvat credit - differential excise duty paid by the manufacturer subsequent to clearance of the goods based on a certificate issued by the officer. During that time, there was no specific provision in Central Excise Rules enabling the appellant to take CENVAT credit based on such certificate which got rescinded prior to that date. Therefore, Revenue proceeded against the respondent. - Held that:- Hon’ble Supreme Court affirmed the decision of the Madras High Court as reported in CCE Vs Home Ashok Leyland Ltd. [2007 (3) TMI 257 - SUPREME COURT OF INDIA] since the matter is no longer res integra, there is no merit in the appeal filed and same is rejected.
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