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2018 (1) TMI 955 - AT - Central ExciseReversal of CENVAT Credit availed on SED - inputs removed as such - Held that: - the learned Commissioner (Appeals) has dealt with aspect of payment of duty in respect of clearances made during the period from April, 2001 to December, 2001 - However, I find from the proceedings that the issue was not related to payment of duty but the issue was related to reversal of Cenvat Credit on removal of inputs as such I, further, find that Cenvat Credit of SED availed by the appellant on 01.01.2002 was admissible to them during the relevant months from April, 2001 to December, 2001 whenever inputs were brought into the factory. Therefore, debit of SED of ₹ 13,29,776/- after availing the same on 01.01.2002 has satisfied the requirement of Rule 57 AB of Central Excise Rules, 1944 and Rule 3 (4) of Cenvat Credit Rules, 2001 - appeal allowed.
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