2011 (9) TMI 306

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..... unt which have been paid through PLA are permitted to be re-credited - benefit of availment of CENVAT Credit under CENVAT Credit Rules, 2004 seems to be optional and not compulsory which was not considered by lower authorities in proper perspective - Hence,set aside the impugned order - remand the matter back to Commissioner (Appeals) to reconsider the issue afresh - appeals are allowed by way of .....

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..... nefit of Notification No.39/2001-CE, dt.31.7.2001, which contemplates of allowing re-credit to the assessees, who are situated in Kutch area, subject to condition that they utilized the entire CENVAT Credit taken by them and pay balance amount through account current and such amount which have been paid through PLA are permitted to be re-credited. Both the lower authorities are of the view that th .....

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