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2017 (3) TMI 875 - CESTAT NEW DELHICENVAT credit - benefit of N/N. 50/2003 dated 10.06.2003 - denial of credit on the ground that the benefit of notification was availed by the assessee - Held that: - the issue is covered by the Hon'ble Uttrakhand High Court's decision in case of CC&CCE, Meerut-I v. Apco Pharma Ltd. [2011 (10) TMI 38 - UTTARAKHAND HIGH COURT ], where it was held that CENVAT credit which was validly availed at the time of the receipt of the inputs for the manufacture of the final product, on which excise duty was payble, but subsequently utilized for the manufacture of the same final product which became exempted from payment of excise duty pursuant to a subsequent notification, was not liable to be reversed under Rule 6(1) of the CENVAT Credit Rules, 2002 - the appellant assessee will be entitled to the Cenvat credit availed and credited to their Cenvat credit account prior to 03.02.2007, the day when the assessee opted for benefit of the N/N. 50/2003 dated 10.06.2003 - appeal allowed - decided in favor of appellant-assessee. Benefit of N/N. 50/2003 dated 10.06.2003 - denial on the ground that additional production of writing & printing paper was a result of the expanded capacity and not establishment of a new unit - Held that: - the assessee namely M/s Century Pulp and Paper has fulfilled the condition laid down in the N/N. 50/2003-CE dated 10.06.2003 and is eligible for exemption from payment of duty - appeal of department dismissed. Appeal allowed - decided in favor of assessee.
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