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    <title>2011 (6) TMI 105 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal allowed the appellants to rely on a previous favorable decision regarding the denial of modvat credit for goods procured from a 100% EOU. The matter was remanded for a fresh decision based on the law declared in the previous Tribunal judgment, emphasizing the importance of considering legal precedents and allowing appellants to raise grounds on merits. The question of limitation was left open for consideration during the remand proceedings.</description>
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      <description>The Tribunal allowed the appellants to rely on a previous favorable decision regarding the denial of modvat credit for goods procured from a 100% EOU. The matter was remanded for a fresh decision based on the law declared in the previous Tribunal judgment, emphasizing the importance of considering legal precedents and allowing appellants to raise grounds on merits. The question of limitation was left open for consideration during the remand proceedings.</description>
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