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    <title>2013 (9) TMI 618 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the first appellate authority&#039;s decision allowing the assessee to avail Cenvat credit and directed the Revenue to refund the pre-deposited amount with interest. The appeals filed by the Revenue were rejected, and the cross-objection by the assessee was disposed of accordingly. The Tribunal emphasized adherence to procedural requirements and statutory provisions, ensuring that the assessee&#039;s rights were protected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=237186</link>
      <description>The Tribunal upheld the first appellate authority&#039;s decision allowing the assessee to avail Cenvat credit and directed the Revenue to refund the pre-deposited amount with interest. The appeals filed by the Revenue were rejected, and the cross-objection by the assessee was disposed of accordingly. The Tribunal emphasized adherence to procedural requirements and statutory provisions, ensuring that the assessee&#039;s rights were protected.</description>
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