CENVAT Credit Rights Intact After Exceeding SSI Exemption Limit; Rule 4(1) Cannot Restrict Entitlement.

CENVAT credit - Rule 4(1) of CCR - entitlement of credit after crossing the SSI Exemption limit - the appellant right to avail the credit at the time of coming out of the exemption scheme cannot be curtailed down by adopting Rule 4(1) of the Cenvat Credit Rules. .....

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