Regarding CENVAT credit taken or utilized on the process cutting, slitting or printing of aluminium foils.

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....NT OF REVENUE)   Notification No. 24/2012 - Central Excise (N. T.) New Delhi, the 19^th April, 2012               G.S.R. (E) . -In exercise of the powers conferred by section 5B of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby orders that where an assessee has paid duty of excise on  the....

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...., namely:- (a) the said non-reversal shall be allowed only for the CENVAT credit taken upto the 15^th  of March, 2012. (b) the said non-reversal shall be allowed only when excise duty has been paid on removal of the said final product. (c) the said assessee shall not prefer a claim of refund of the excise duty paid by him on the said final product:      ....