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    <title>2014 (9) TMI 451 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the revenue&#039;s appeal challenging the Tribunal&#039;s decision to allow Modvat Credit on inputs used in repairing old transformers without Central Excise Duty. The Court upheld the Tribunal&#039;s ruling that the extended limitation period was not applicable, emphasizing the revenue&#039;s failure to raise a proper question of law as a key factor in the dismissal of the appeal.</description>
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      <description>The High Court dismissed the revenue&#039;s appeal challenging the Tribunal&#039;s decision to allow Modvat Credit on inputs used in repairing old transformers without Central Excise Duty. The Court upheld the Tribunal&#039;s ruling that the extended limitation period was not applicable, emphasizing the revenue&#039;s failure to raise a proper question of law as a key factor in the dismissal of the appeal.</description>
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