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2007 (8) TMI 542 - AT - CustomsMarble slabs - Countervailing duty (Additional Customs Duty) - Manufacture - Refund - Cenvat/Modvat credit - Held that: - Since the appellants were not required to pay duty at all on the polished marble slabs for the reason that the activity carried out by them does not amount to manufacture, whatever credit has been taken and utilised for payment of CVD on the marble slabs should be treated as reversal of credit itself - However, since the imported marble slabs are not liable to levy of countervailing duty, the question of holding that CV duty has been paid on goods falling under CET sub-heading 2504.21 is erroneous and hence the restriction contained in Rule 3(6)(i)(c) of the Cenvat Credit Rules, 2002 does not cover the present case - appeal allowed in part.
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