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2016 (9) TMI 282 - AT - Central ExciseNotification 30/2004-CE dated 9.7.2004 - entitlement for exemption benefit - Cenvat Credit - appellant reversed 6% of the value of exempted goods in terms of Rule 6(3)(i) of Cenvat Credit Rules, 2004 - Held that:- the appellants claim on the applicability of sub Rule (3D) of Rule 6 is legally sustainable. The said sub-rule provides for a deeming provision to the effect that payment of amount under sub-rule (3) should be considered as credit not taken for the purpose of such exemption notification. The appellant’s case is covered by the said provision as pointed out by the appellant even before the introduction of the said sub-rule in 2011. The Tribunal held that payment of amount under sub-rule (3)(i) of Rule 6 will make the assessee eligible for claiming such exemption as the present one. It is found the Original Authority had fallen in error in not considering the said sub-rule (3D) and relying on explanation (3) of Rule 3 which has no relevance to the facts of the present case in view of the specific provision of sub-rule (3D) of Rule 6. - Decided in favour of appellant
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