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    <title>2013 (6) TMI 714 - CESTAT BANGALORE</title>
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    <description>Cenvat credit on duty-paid aluminium foil purchases was treated as admissible despite the supplier&#039;s activity being characterised as not amounting to manufacture, because Notification No. 24/2012-C.E. (N.T.) dated 19-4-2012 protected credit taken up to 15-3-2012. As the disputed period was August 2005 to June 2010, the notification was held applicable to the case, and the Revenue accepted that position. The appellant was therefore entitled to the credit, with pre-deposit dispensed.</description>
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      <description>Cenvat credit on duty-paid aluminium foil purchases was treated as admissible despite the supplier&#039;s activity being characterised as not amounting to manufacture, because Notification No. 24/2012-C.E. (N.T.) dated 19-4-2012 protected credit taken up to 15-3-2012. As the disputed period was August 2005 to June 2010, the notification was held applicable to the case, and the Revenue accepted that position. The appellant was therefore entitled to the credit, with pre-deposit dispensed.</description>
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