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2012 (8) TMI 313 - CESTAT, AHMEDABADWrong availment of benefit of Notification No.32/2004-ST - appellant had not produced declaration of non-availment of CENVAT Credit on the inputs as well as capital goods - Held that:- Once the declaration has been filed by GTA on their letter-head as regards non-availment of CENVAT Credit, the benefit of Notification No.12/2003-ST should not be denied. In this case which is in our hand, it is undisputed that the appellant had filed the declaration to the adjudicating authority - in favour of assessee.
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