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2017 (6) TMI 619 - CESTAT KOLKATAWhether the unutilized CENVAT Credit legally earned by the respondent in their distillery division can be allowed for payment of Central Excise duty on Sugar? Held that: - reliance placed in the case of CCE, Patna Vs. New Swadeshi Sugar Mills [2015 (9) TMI 881 - SUPREME COURT], where it was held that CENVAT Credit which was already earned by the assessee, could not have been taken away if the rigors of Rule 6 would be having only prospective effect - appeal dismissed - decided against Revenue.
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