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2019 (2) TMI 936 - AT - Central ExciseSSI Exemption - Reversal of CENVAT Credit - amount equivalent to the Cenvat Credit contained in respect of inputs received for use in the manufacture of final product, which are lying in stock as on 1.4.20007 - proviso of Rule 11(2) & 11(3) of the Cenvat Credit Rules, 2004 - option exercised for exemption of Excise duty, under N/N. 8/2003-CE dated 1.3.2003. Held that:- Reliance placed in the appellant own case for the earlier period COMMISSIONER OF CENTRAL EXCISE, NASHIK VERSUS M/S TIRUPATI PIPES & ALLIED INDS. PVT. LTD. [2009 (12) TMI 1020 - CESTAT MUMBAI], where it was held that while opting for SSI exemption the assessee is not required to reverse the CENVAT Credit. Appeal allowed - decided in favor of appellant.
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