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2009 (7) TMI 631 - HC - Central ExciseCenvat Credit- Notification No. 7/2001-C.E. dated 1.3.2001 amended by Notification No. 17/2001-C.E. dated 30.4.2001- Deemed credit not admissible for manufactures availing compounded levy scheme as per amendment above. Goods manufactured before 1.5.2001 but cleared on or after such date not covered under compounded levy scheme as per Rule 96ZNB of erstwhile Central Excise Rule, 1944. Duty paid on ad valorem basis as per Show Cause Notice. Manufacturer in the present case not availed compounded levy scheme as per finding of Tribunal. Respondent being manufacturer of goods, deemed credit availed sustainable.
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