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2015 (12) TMI 814 - CESTAT NEW DELHIDenial of excess CENVAT Credit - transportation charges - Notification No. 13/2008-S.T. - Held that:- As per Rule 3 of the Cenvat Credit Rules, 2004 an assessee is entitled to take Cenvat Credit of the duty paid. Admittedly in this case there is no dispute regarding the payment of duty. Therefore, whatever duty is being paid, appellant is entitled to take Cenvat Credit. In these circumstances, I hold that proceedings in this case were not required to be initiated. - Impugned order is set aside - Decided in favour of assessee.
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