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2015 (11) TMI 822 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - CENVAT Credit used in the capital goods of the balance 50% in April-May 2005 would be denied on the ground that the Respondent opted for exemption during 09.07.2004 to 31.05.2005. They opted to avail exemption on clearance of the goods without payment of duty. - Held that:- Commissioner (Appeals) passed the order following the decision of the Tribunal in the Respondent’s own case [2007 (11) TMI 609 - CESTAT AHMEDABAD]. Hence, I do not find any reason to interfere the order of Commissioner (Appeals) - Decided against Revenue.
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