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2016 (12) TMI 1045 - AT - Central ExciseEligibility to notification 14/2002-CE dated 1st March 2002 - denial on the ground that condition of non-availment of CENVAT credit on inputs and capital goods had not been complied with - Held that: - Reliance has been placed on the decision of the Tribunal in Indore Steel & Iron Mills Ltd v. Commissioner of Central Excise Indore [2002 (2) TMI 255 - CEGAT, NEW DELHI] which has held that credit taken on fuel does not have to be reversed - the appellant has complied with the conditions of non-availment of CENVAT credit and is, therefore, eligible for the exemption - appeal allowed - decided in favor of appellant.
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