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2018 (5) TMI 383 - CESTAT CHANDIGARHSSI exemption - benefit of N/N. 8/2003-CE dated 01.03.2003 - denial on the ground that the respondent has not reversed the cenvat creit prior to opting of exemption 01.04.2008 - Held that: - whatever cenvat credit lying in their cenvat credit account have been reversed by the respondent on 08.04.2008. In that circumstance, it cannot be said that the respondent is not entitled for benefit of exemption N/N. 8/2003-CE dated 01.03.2003 - demand set aside - appeal dismissed - decided against Revenue.
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