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Case Law Details

Case Name : Synfab Sales And Industries Ltd. Vs C.C.E & S.T.-Silvasa (CESTAT Ahmedabad)
Appeal Number : Excise Appeal No. 11423 of 2015
Date of Judgement/Order : 06/01/2022
Related Assessment Year :
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Synfab Sales And Industries Ltd. Vs C.C.E & S.T. (CESTAT Ahmedabad)

From the plain reading of the above rule 11(3) (i) (ii) it is clear that in terms of Clause (ii) of Rule 11(3) the balance credit shall lapse only if the assessee availed an exemption which is absolutely and exempted which is other than absolute covered under clause (i) of Rule 11(3). In case of clause (i) of Rule 11(3) no similar condition of lapsing of balance cenvat credit is provided. In the present case undisputedly the appellant have availed the be

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