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2017 (9) TMI 272 - CESTAT NEW DELHICENVAT credit - duty paying invoices - ISD invoices - Held that: - Rule 7 (a) & (b) reveals that there is nothing in the rules against the distribution of such credit to the appellant’s unit upto 31.03.2012 - demand upto 31.03.2012 does not sustain. The CBEC circular dated 11.07.2004 was issued after introduction of sub rule 7(d) wherein it has been clarified that the distribution for the purpose of rule 7(d) will be done in this ratio in all cases irrespective of whether such common input services were used in all or some of the units. In the light of sub rule 7(d) we are of the view that services consumed wholly in the Vizag unit can also be distributed to the appellant unit subject to observance of restriction imposed in rule 7(d) - demand is to be sustained only pertaining to the period 01.04.2012 to 30.06.2012. The demand is to be sustained only pertaining to the period 01.04.2012 to 30.06.2012 - The demand prior to 01.04.2012 is set aside and for the period after 01.07.2012 it is required to be verified whether the restriction in rule 7(c) and (d) have been satisfied - appeal allowed by way of remand.
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