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    <title>2011 (7) TMI 348 - CESTAT, AHEMDABAD</title>
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    <description>The appeal was allowed by the Appellate Tribunal CESTAT, Ahmedabad, based on the ground of limitation, even though it failed on merit. The judgment emphasized that the extended period could not be invoked due to suppression of facts, considering the existence of Tribunal decisions supporting the admissibility of cenvat credit on items like MS angles until a contrary decision by the Larger Bench. Consequential relief was granted to the appellants in light of this finding.</description>
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      <description>The appeal was allowed by the Appellate Tribunal CESTAT, Ahmedabad, based on the ground of limitation, even though it failed on merit. The judgment emphasized that the extended period could not be invoked due to suppression of facts, considering the existence of Tribunal decisions supporting the admissibility of cenvat credit on items like MS angles until a contrary decision by the Larger Bench. Consequential relief was granted to the appellants in light of this finding.</description>
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