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2017 (6) TMI 267 - AT - Central ExciseCENVAT credit - deemed manufacture - denial of credit on the ground that Rule 12 B of CER, 2002, which prescribed special procedure for textile deemed manufacturers, was omitted vide N/N. 11/2004-CE (NT) dated 9.7.2004, and the credit availed in the status of non-manufacturer is not admissible - Held that: - even if it is accepted that the appellant was no more governed by Rule 12B but the fact remains that appellant though taken the CENVAT Credit but have discharged the excise duty on the processed goods and it was observed that the excise duty paid was more than the CENVAT Credit availed - It is a settled law that once the excise duty is paid even on the non-excisable goods, the CENVAT Credit should be allowed. Similar issue decided in the case of MARKFED HDPE SACKS PLANT Versus COMMISSIONER OF C. EX., LUDHIANA [2011 (4) TMI 984 - CESTAT, NEW DELHI], where it was held that the assessee is required to pay amount equal to credit availed by them u/r 16(2). Consequently, the CENVAT Credit was admissible. Appeal allowed - decided in favor of appellant.
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