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2013 (6) TMI 529 - AT - Central ExciseUtilization of Cenvat Credit of AED(GSI) - Additional Duty of Excise (Goods of Special Importance) Act, 1957 - Held that:- The impugned credit had been legitimately earned by the assessee on procurement of inputs on payment of duty and used for payment of duty following the amendment of Cenvat Credit Rules under Budget 2003. Vide Circular No. 71/16/2003-CX dated 6/3/03, the CBEC had also clarified that it was considered appropriate not to put any cap on the use of the AED (GSI) credit accruing prior to 1/3/2003. - Decision in the case of CEAT Ltd. [2010 (254) ELT 349] followed - the appellant could able to make out a prima facie case in their favour for total waiver of dues adjudged. - stay grated.
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