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2016 (9) TMI 1389 - AT - Central ExciseCENVAT credit - NCCD - whether Cenvat credit of NCCD paid which was subsequently refunded through specific notification will over-ride the provisions of Rule 3? - whether the provisions of Rule 12 will interfere with the admissibility of Cenvat, provided through Rule 3 of CCR, 2004? Held that: - Rule 12 provides that Cenvat credit of duty paid on inputs, which is subsequently refunded through said Notification No. 32/99-C.E., is admissible as if no such refund had been granted to the manufacturer of inputs. The said Rule does not prohibit from any such similarly worded notification having similar provision in respect of some other component of input credit disentitled for such credit - Rule 3 of CCR, 2004 also has no such provision that Cenvat credit of NCCD paid if subsequently refunded through specific notification, is not entitled for availment. Appeal allowed - decided in favor of appellant.
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