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2015 (9) TMI 93 - AT - Central ExciseDemand of CENVAT credit - credit on plastic crates - plastic crates where the appellant has used both in dutiable and in exempted goods - Held that:- The issue is already settled by virtue of retrospective amendment in the Finance Act, 2010. We also find from the letter dated 13.3.2015 issued by the Commissioner of Central Excise, Puducherry addressed to the appellant that the four show-cause notices which are the subject matter in the impugned order has been considered in his letter where the appellant has filed application consequent on retrospective amendment. We also find that the application dated 2.11.2010 was filed before Commissioner on 4.11.2010 by the appellant. - Since the adjudicating authority has accepted the application of the appellant relating to the demand covered in four show-cause notices and held that the appellant has not availed MODVAT/CENVAT credit on the crates used for exempted goods and held that there is no further demand due from the appellant. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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