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2018 (2) TMI 1011 - AT - Central ExciseCENVAT credit - Rule 6(3) of the Cenvat Credit Rules, 2004 - Revenue is seeking to demand 5% of the value of the exempted goods in terms of Rule 6(3)(i) of the Cenvat Credit Rules whereas the appellant wished to reverse the amount in terms of Rule 6(3)(iii) of the Cenvat Credit Rules - Held that: - Tribunal in the case of Mercedes Benz India (P) Ltd. [2015 (8) TMI 24 - CESTAT MUMBAI] held that Revenue cannot enforce an option on them and it is their will to choose from the various options available under Rule 6(3) of the Cenvat Credit Rules. It is apparent that Revenue cannot enforce any option on the appellant. Accordingly the option exercised by the appellant cannot be discarded even if the same has been made after the clearance of the goods. Appeal allowed - decided in favor of appellant.
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