Duty Rate at 1% Under Notification No. 1/2011 Hinges on Non-Availment of CENVAT Credit; Preliminary Assessment Unfavorable.

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....Rate of duty @1% subject to non-availment of cenvat credit - Notification no/ 1/2011 - appellants had not taken credit of duty paid on inputs or tax paid on services at all - but utilizing the credit as accumulated earlier - prima facie case is against the assessee - AT....