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    <title>2014 (5) TMI 530 - ALLAHABAD HIGH COURT</title>
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    <description>The Tribunal held that the extended period of limitation should not be invoked due to conflicting judgments until resolved by a larger Bench decision. The assessee&#039;s lack of intent to evade duty and cooperation during audit visits were emphasized. The reversal of cenvat credit on inputs not used in final products aligned with legal precedents. The Tribunal&#039;s decision was upheld, dismissing the appeal with no order as to costs.</description>
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      <description>The Tribunal held that the extended period of limitation should not be invoked due to conflicting judgments until resolved by a larger Bench decision. The assessee&#039;s lack of intent to evade duty and cooperation during audit visits were emphasized. The reversal of cenvat credit on inputs not used in final products aligned with legal precedents. The Tribunal&#039;s decision was upheld, dismissing the appeal with no order as to costs.</description>
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