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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Extended period of limitation - Cenvat Credit - telecom towers erected at site and affixed to earth - inputs or not - The demand for duty and interest within the limitation period was sustained. Demand of ineligible cenvat credit issued beyond the period of limitation was dropped considering that the issue was a debatable issue. - Orde of CESTAT sustained - HC

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