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    <title>2013 (8) TMI 3 - CESTAT AHMEDABAD</title>
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    <description>The judgment ruled that certain items were ineligible for cenvat credit due to not falling under defined Chapter heading numbers for capital goods. The demand for ineligible cenvat credit was found to be time-barred for the period prior to June 2011. The Tribunal directed the appellant to deposit a specific amount within a timeframe for the demand within the limitation period, with recovery stayed until appeal disposal. Compliance with the pre-deposit was required for further proceedings, ensuring a fair process for the appeal&#039;s final resolution.</description>
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      <description>The judgment ruled that certain items were ineligible for cenvat credit due to not falling under defined Chapter heading numbers for capital goods. The demand for ineligible cenvat credit was found to be time-barred for the period prior to June 2011. The Tribunal directed the appellant to deposit a specific amount within a timeframe for the demand within the limitation period, with recovery stayed until appeal disposal. Compliance with the pre-deposit was required for further proceedings, ensuring a fair process for the appeal&#039;s final resolution.</description>
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