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2014 (3) TMI 826 - CESTAT CHENNAIRecovery of 8% on sale price - Amendment in Rule 57AD - Held that:- After this retrospective amendment to Rule 57AD, for clearance of exempted goods at the material time, the assessee is required to pay an amount equal to the CENVAT credit attributable to the inputs used in, or in relation to the manufacture of, exempted goods before or after the clearance of such goods along with interest from the date of clearance till the payment of the said amount - Matter remanded back - Decided in favour of Revenue.
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