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2015 (3) TMI 514 - AT - Central ExciseDenial of CENVAT Credit - provisions of Rule 12 of the Cenvat Credit Rules, 2002 read with Section 11A of the Central Excise Act, 1944 - equivalent penalty under Section 13 - Held that:- In view of the specific provisions of law which provided for payment of duty on wires and taking of CENVAT Credit of the duty so paid during the period prior to 8.7.2004, the credit availed by the appellant in such case is in accordance with law and, therefore, the appellant has rightly availed the credit. Accordingly, I set aside the impugned order - Decided in favour of assesse.
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