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2016 (10) TMI 341 - HC - Central ExciseCENVAT credit - manufacturer of vanaspati oil - The Authorities have refused to give the Cenvat credit on the plea that the regulations have subsequently been changed. - reference made to the decision of the Hon’ble Court in Rasoi Ltd. Vs. Union of India [2004 (6) TMI 46 - HIGH COURT AT CALCUTTA] - whether the petitioners be allowed to invoke the rights vested in them in terms of the earlier notification? - Held that: - The petitioners herein are similarly situated and circumstanced as that of Rasoi Ltd., the decision in the case apply. The petitioners are entitled to invoke the rights vested in them in accordance with the notification issued earlier by the parties. Viewed from such perspective the impugned order as well as the show cause notices cannot stand in the manner and form as they stand today. The impugned order as well as the show cause notices set aside - CENVAT credit allowed - petition allowed - decided in favor of petitioner.
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