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    <title>2005 (12) TMI 18 - Appellate Tribunal, Bangalore</title>
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    <description>The Tribunal upheld the Orders-in-Appeal, emphasizing the validity of Cenvat credit taken and utilized even after the final products were exempted. The conflicting Supreme Court decisions and the application of Modvat rules were considered, with the Tribunal following the precedent set by the Larger Bench&#039;s decision. The judgment highlights the importance of validly taken credit and its indefeasibility, leading to the dismissal of Revenue&#039;s appeals.</description>
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