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    <title>2014 (3) TMI 746 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision in favor of the respondents, clarifying that restrictions on utilizing Cenvat credit for excise duty payment apply only to clearances made during a suspension period, not to outstanding duty from past clearances. The ruling emphasized adherence to Rule 8(3A) of the Central Excise Rules, 2002, ensuring compliance with legal provisions on Cenvat credit utilization and default in duty payment.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision in favor of the respondents, clarifying that restrictions on utilizing Cenvat credit for excise duty payment apply only to clearances made during a suspension period, not to outstanding duty from past clearances. The ruling emphasized adherence to Rule 8(3A) of the Central Excise Rules, 2002, ensuring compliance with legal provisions on Cenvat credit utilization and default in duty payment.</description>
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