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2017 (9) TMI 612 - CESTAT ALLAHABADCENVAT credit - sub Rule (3A) of Rule 6 of the Cenvat Credit Rules - validity of SCN - Held that: - had appellant availed Cenvat credit attributable to both excisable goods as well as exempted goods then the question of examination for invocation of Sub-rule 2, 3 & 3A of said Rule 6 could have arisen. Since the appellant had availed such Cenvat credit which was attributable to excisable goods, the situation is covered by the Sub-rule (1) of Rule 6 of the CCR, 2004 - SCN's not valid - appeal allowed - decided in favor of appellant.
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