Court Affirms CENVAT Credit Entitlement Despite Delay in Reversing Credit for SSI Exemption Under Notification.

Denial of CENVAT Credit - SSI Exemption - delayed reversal of cenvat credit - in respect of inputs lying in stock or used in any finished excisable goods lying in stock on the date when option to avail exemption of duty was exercised - benefit of exemption Notification cannot be denied to the appellant which was otherwise available - SC .....

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