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2015 (10) TMI 1951 - AT - Central ExciseWaiver of pre deposit - DTA Clearances - Held that:- Appellant had correctly followed the procedure, as mandated in statutory provisions. We find that the reliance placed by the ld. Departmental Representative on the provisions of the Rule 3(5A) of the Cenvat Credit Rules, 2004 seems to be inappropriate for the reason that the said rule was inserted/substituted in Cenvat Credit Rules, 2004 on 17-3-2013 which would mean that on the date of clearances the said rule was not in existence. - Impugned order is set aside - Decided in favour of assessee.
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