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2011 (1) TMI 533 - HC - Central ExciseReversal of Cenvat credit - Rule 6(2) and 6(3) - The assessing officer in the course of assessment held that, assessee has reversed and amount of Rs. 72,699/- being the credit of duty paid on the inputs used for manufacture of DM water which is in contravention of the Cenvat credit Rules, 2004 - it is a clear case of ascertaining the liability of the assessee which falls within the term of determination of rate of duty payable by the assessee - The appeal is rejected as not maintainable with liberty to the appellant to approach the Apex Court under Section 35L of the Act
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