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2017 (1) TMI 301 - AT - Central ExciseCENVAT credit - denial on the ground that coal was unconditionally exempt - Held that: - the said notification does not grant exemption from payment of excise duty absolutely but subject to the condition specified in the notification. The basis in the impugned order for denying the Cenvat credit is that excise duty has been paid by the supplier of coal, when they were not required to pay the excise duty in view of the exemption granted under Notification No. 63/1995 dated 16.3.1995. In view of the fact that the notification has extended the benefit subject to conditions, I find that the denial of Cenvat credit is not justified - credit allowed - appeal allowed - decided in favor of appellant.
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