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2013 (7) TMI 186 - HC - Central ExciseRecovery of balance of cenvat credit at the time of surrender of registration certificate - credit in relation to the capital goods - manufacturing of cotton yarn - Enhancment in the exemption limit - Respondent surrendered registration - Held that:- registration was surrendered because of Notification No.47/2000 dated 1.9.2000 enhancing the exemption limit of SSI units to ₹ 1,00,00,000/- and was again obtained after withdrawal of the enhanced exemption and meanwhile respondent did not stop the manufacturing activities, we find no merit in the appeal and same is devoid of any merit - Decided in favour of Assessee.
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