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    <title>2005 (9) TMI 520 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=118804</link>
    <description>The Tribunal allowed the appeal in favor of the appellants in a case concerning the availment of duty credit on goods received before specific dates. Despite the appellants mistakenly taking credit after the specified dates, their timely filing of returns and providing necessary documentation supported their case. The Tribunal found the appellants eligible for duty credit as they received inputs before the respective fortnights. Additionally, the Tribunal upheld the appellants&#039; argument regarding the time-bar issue for the show cause notice, deeming it unsustainable due to the periods in question.</description>
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    <pubDate>Thu, 01 Sep 2005 00:00:00 +0530</pubDate>
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      <title>2005 (9) TMI 520 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=118804</link>
      <description>The Tribunal allowed the appeal in favor of the appellants in a case concerning the availment of duty credit on goods received before specific dates. Despite the appellants mistakenly taking credit after the specified dates, their timely filing of returns and providing necessary documentation supported their case. The Tribunal found the appellants eligible for duty credit as they received inputs before the respective fortnights. Additionally, the Tribunal upheld the appellants&#039; argument regarding the time-bar issue for the show cause notice, deeming it unsustainable due to the periods in question.</description>
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      <pubDate>Thu, 01 Sep 2005 00:00:00 +0530</pubDate>
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