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2017 (2) TMI 379 - AT - Central ExciseCENVAT credit for the period 2002-03 - denial on the ground that CCR, 2004 came into effect from 10-9-2004 vide N/N. 23/04-CE(N.T.) dated 10-9-2004 - Held that: - under CCR, 2004 the assessee is allowed to take credit of service tax paid only on such services which was received by the manufacturer on or after 10-9-2004 - In the present case the services admittedly provider by the provider and received by the appellant before 10-9-2004 therefore in terms of Rule 3(i) of CCR, 2004 credit is not admissible - credit is not admissible even as per transitional provisions under Rule 11 of Cenvat Credit Rules, 2004 - appeal dismissed - decided against assessee.
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