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    <title>2013 (12) TMI 26 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit on duty paid for free supplied blades packed with razors. The decision emphasized the lack of clarity in the law regarding such situations. Additionally, the Tribunal held that the longer limitation period could not be invoked due to the complex and technical nature of the issue, as well as the Revenue&#039;s awareness of the facts based on correspondence. As a result, the impugned order was set aside, and the appeal was allowed on the grounds of being time-barred.</description>
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      <title>2013 (12) TMI 26 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=240361</link>
      <description>The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit on duty paid for free supplied blades packed with razors. The decision emphasized the lack of clarity in the law regarding such situations. Additionally, the Tribunal held that the longer limitation period could not be invoked due to the complex and technical nature of the issue, as well as the Revenue&#039;s awareness of the facts based on correspondence. As a result, the impugned order was set aside, and the appeal was allowed on the grounds of being time-barred.</description>
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