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2008 (11) TMI 179 - AT - Central ExciseAppeal filed in wrong form – EA-3 form versus ST-5 form - regarding denial of Cenvat credit on input services - an appeal filed in ST-5 format appears to be maintainable more-so when an appeal in ST-4 form was admitted by Commissioner (Appeals). The show cause notices are therefore discharged. It is however made clear that no view is being expressed on the merits of the case as to whether a demand relating to denial of credit on input services is required to be raised under Section 11A of Central Excise Act, 1944 or Section 73 of the Finance Act, 1994 appeal is maintainable.
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