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2017 (11) TMI 752 - AT - Central ExciseCENVAT credit - area based exemption - denial on the ground that the capital goods have been exclusively used for the manufacture of exempted goods - Held that: - appellant has enjoyed w.e.f. 03.12.2004 the benefit of area based exemption under notification no.49/03 & 50/03 dated 10.06.2003. Prior to that, the capital goods were installed and utilize, when the appellant was paying the duty and not availing the benefit of the area based exemption - Identical issue has come up before this Tribunal in the case of Cheema Papers Ltd. Vs. CC Meerut [2017 (6) TMI 468 - CESTAT NEW DELHI], where it was held that The fact that from a subsequent date i.e. 07.08.2003 the Appellants opted for and started availing area base exemption will not disentitle them to the Cenvat Credit already availed - appeal allowed - decided in favor of appellant.
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