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2018 (10) TMI 756 - AT - Central ExciseCENVAT Credit - area based exemption availed - credit denied on the ground that in terms of Rule 12 of Cenvat Credit Rules, 2004, the Cenvat credit of duty paid by units availing the benefit of Notification No.1/2010 was allowed only after the amendment of This rule w.e.f. 20.01.2014 - Held that:- The availment under Notification No.1/2010 is in dispute which is yet to be settled. However, the alternate plea that they would have been entitled to Notification No.56/2002 upto 05.09.2014 appears to have been considered and permitted by the jurisdictional Central Excise authorities. If that is so, then there will be no justification to deny the Cenvat credit availed by the appellant on goods received from M/s Ritzy Polymers. There will be no justification to deny the Cenvat credit availed by the appellant on goods received from M/s Ritzy Polymers - matter remanded to the adjudicating authority for passing de novo orders after verifying whether M/s Ritzy Polymers have been permitted to avail benefit of Notification no. 56/2002 during the period under dispute - appeal allowed by way of remand.
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