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2018 (11) TMI 734 - AT - Central ExciseUtilization of CENVAT Credit - whether the credit available in the cenvat book of the assessee can be utilized to discharge duly in terms of Rule 6 of the Rules issued under N/N. 43/2001 ibid? - Whether such amounts, once paid by debit in cenvat credit, can be allowed for recredit? Held that:- These issues have come up before the Tribunal in the case of Shree Rajasthan Syntex Ltd. vs. Commissioner of C.Ex, Jaipur-II [2016 (3) TMI 200 - CESTAT NEW DELHI], where it was held that Since the payment of duty on the inputs has to be discharged by appellant in the present case, in the absence of any specific bar, the appellants have utilized the cenvat credit available in the records for this purpose. There is no infirmity in such payment - also it is held that the inputs having been used for the intended purpose of manufacture and clearance of dutiable final products, the credit of such payment is again available to the appellants. Appeal allowed - decided in favor of appellant.
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