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2008 (6) TMI 121 - AT - Central ExciseNot. No. 6/2002, conditional notification granting only partial exemption - Assessee’s submissions that notification cannot be forced on them, is valid - provisions of S. 5A (1A) can’t not be applied to them – not. no. 6/2002 bars credit of duty paid only on chassis - if there was no bar on taking credit on chassis as a condition in the notification, then Rule 3(7) would not be applicable – Commissioner’s view that as explanation to Rule 3(7), they are not eligible to take credit is incorrect
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