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2018 (9) TMI 9 - AT - Central ExciseApplicability of Rule 3 of CCR - Recovery of CENVAT Credit - Rule 16 of Central Excise Rules, 2002 - Held that:- Rule 3 of Cenvat Credit Rules provides for baring the appellant from taking Cenvat credit of duty paid by availing the benefit of exemption under N/N. 01/2011-CE - However, the said rule is not applicable in the present case, because in the present case Cenvat credit is not availed by virtue of the provisions of said Rule 3 of Cenvat Credit Rules, 2004 but it is availed by virtue of Rule, 16 of Central Excise Rules, 2002 where there is a deeming provision that such goods shall be deemed to be inputs - appeal allowed - decided in favor of appellant.
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