2007 (9) TMI 144

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.... force when Cenvat Credit Rules, 2004 came into force. The appellant was not required to make compliance under that rule. According to him, the said rule was inserted into statute book w.e.f. 25/11/2004 by Notification No. 38/04-CE (NT) dated- 25/11/2004. Therefore, calling for a compliance which is not required by law was only to deny justice to the appellants. In view of such a circumstances, th....