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2019 (4) TMI 1197 - CESTAT AHMEDABAD100% EOU - debonding of unit - CENVAT Credit - denial on the ground that since the goods were exempted under Notification No. 23/03-CE dated 31.03.2003 (Serial No.1) unconditionally, therefore, the appellant should not have paid the SAD and consequently they were not entitled for cenvat credit - HELD THAT:- The appellant have admittedly paid the SAD without availing any exemption notification by virtue of Notification No. 19/03-Cus dated 01.03.2003, therefore, on this ground itself they are eligible for cenvat credit. Secondly, even if it is assumed that the goods is exempted under notification No. 23/03-CE, it has been held by the Coordinate Bench of this Tribunal in the case of CENTURY YARN VERSUS COMMISSIONER OF C. EX., INDORE [2011 (4) TMI 369 - CESTAT, NEW DELHI] that Notification No. 23/03-CE is not applicable in the case of de-bonding, therefore, there is no question of applicability of Notification No. 23/03-CE. The appellant is entitled for SAD paid by them at the time of de-bonding - Appeal allowed - decided in favor of appellant.
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