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    <title>2012 (8) TMI 473 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the Order-in-Appeal due to the time limitation for issuing the show-cause notice. The Tribunal acknowledged the appellants&#039; reliance on Tribunal decisions supporting the admissibility of Cenvat credit on Education Cess and Secondary and Higher Education Cess before the 2009 amendment to Rule 3(7) of Cenvat Credit Rules. The decision was based solely on the limitation issue, without delving into the merits of the case.</description>
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      <description>The Tribunal ruled in favor of the appellants, setting aside the Order-in-Appeal due to the time limitation for issuing the show-cause notice. The Tribunal acknowledged the appellants&#039; reliance on Tribunal decisions supporting the admissibility of Cenvat credit on Education Cess and Secondary and Higher Education Cess before the 2009 amendment to Rule 3(7) of Cenvat Credit Rules. The decision was based solely on the limitation issue, without delving into the merits of the case.</description>
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