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    <title>2012 (7) TMI 823 - CESTAT AHMEDABAD</title>
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    <description>Notification No. 24/2012-C.E. (N.T.) provided that where excise duty was paid on cutting, slitting and printing of aluminium foils, CENVAT credit on inputs, capital goods and input services used for the final product was not required to be reversed, subject to the stated conditions. The notification reflected the position that recipients of such duty paid goods should not lose credit merely because the underlying process was treated as not amounting to manufacture. On that basis, the respondent was entitled to retain the credit and the Revenue&#039;s demand for reversal was unsustainable.</description>
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    <pubDate>Fri, 13 Jul 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=246515</link>
      <description>Notification No. 24/2012-C.E. (N.T.) provided that where excise duty was paid on cutting, slitting and printing of aluminium foils, CENVAT credit on inputs, capital goods and input services used for the final product was not required to be reversed, subject to the stated conditions. The notification reflected the position that recipients of such duty paid goods should not lose credit merely because the underlying process was treated as not amounting to manufacture. On that basis, the respondent was entitled to retain the credit and the Revenue&#039;s demand for reversal was unsustainable.</description>
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      <pubDate>Fri, 13 Jul 2012 00:00:00 +0530</pubDate>
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