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2017 (4) TMI 746 - AT - Central ExciseCENVAT credit - chassis - denial on the ground that appellant have availed the benefit of N/N. 6/2002 dated 01.03.2002 - Held that: - considering the fact that in the appellant's own case, for the earlier period, vide Final Order No. 498-500/08-Ex dated 16.07.2008, this tribunal has held that interpretation of explanation to rule 3 (7) should not lead to a situation of introducing additional condition in the notification i.e. they shall not take credit on any inputs(i.e. all inputs) or forcing them opt for otherwise an optional notification - Rule 3(7) has to be applied only in cases where the exemption notification is on the condition that no input credit on any of the inputs is available - Cenvat credit cannot be denied to the appellant - appeal allowed - decided in favor of appellant.
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