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2018 (5) TMI 909 - AT - Central ExciseBenefit of concessional rate of duty - serial no. 91 of N/N. 04/2006-CE dated 01.03.2006 - the Revenue objected the same in as much as serial number 90 attracted ‘Nil rate of duty’ and the appellant should have cleared their goods at ‘Nil rate of duty’ the benefit of CENVAT credit would not have been available to them. Held that: - Revenue cannot deny assessee’s claim to benefit of ‘concessional rate of duty’ if the conditions prescribed for availing such concessional rate stand satisfy by him - the assessee claim to avail serial number 91 of the notification cannot be faulted upon, specially when the condition of the said serial number stand fulfilled and the assessee cannot be compelled to avail serial number 90 of the notification - the decision in the case of Sidhmukh Flexible Packaging (P) Ltd. Vs. Commissioner of Central Excise, Indore [2005 (4) TMI 204 - CESTAT, NEW DELHI] referred. Appeal allowed - decided in favor of appellant.
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