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2018 (9) TMI 1778 - AT - Central ExciseCENVAT Credit - stock lying in their factory - Bills of Entries which are more than six months old - Held that:- An identical issue was dealt by the Tribunal in the case of M/s Sanwariya Tiles Pvt. Ltd. & others Vs. CEC & CGST, Jodhpur [2018 (6) TMI 783 - CESTAT NEW DELHI], where it was held that By adopting the principles of harmonious construction and interpretation of rule, the appellant right to avail the credit at the time of coming out of the exemption scheme cannot be curtailed down by adopting Rule 4(1) of the Cenvat Credit Rules - credit allowed - appeal allowed - decided in favor of appellant.
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