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2016 (8) TMI 626 - AT - Central ExciseCenvat credit - inputs work in progress and finished goods lying in stock under Notification No. 15/2009 dated 07.07.2009 by making the payment of duty at the rate of 8% - Held that:- it is found that in this case, the Notification No. 15/2009 ibid came into effect on 07.07.2009, on the said day the respondent were entitled to avail the benefit of said Notification, although the respondent did not intimate to the department for availing the benefit of said Notification, but merely non-intimation to the department does not taken away right of the respondent to avail the said Notification. There are two parallel notifications are available to the respondent. Moreover by availing the benefit of Notification No. 15/2009 dated 07.07.2009, the respondent were paying duty on their goods and clearing the same which was accepted by the Revenue. In these circumstances, the benefit of the Notification No. 15/2009 dated 07.07.2009 cannot be denied w.e.f. 07.07.2009. As per two parallel notifications are available to the respondent, therefore the respondent can choose any notification which is beneficial to him, the same view was taken in the Apex Court in the case of M/s Share Medical Care Vs. UOI [2007 (2) TMI 2 - SUPREME COURT OF INDIA]. - Decided against the Revenue
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