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    <description>The appeal was allowed solely on the ground that the Show Cause Notice issued for the period 2007-08 and 2008-09 was time-barred, as conflicting views on the admissibility of CENVAT credit were resolved by the Larger Bench in 2010. The Tribunal held that the extended period of five years could not be invoked in this case, resulting in a favorable outcome for the appellant.</description>
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      <description>The appeal was allowed solely on the ground that the Show Cause Notice issued for the period 2007-08 and 2008-09 was time-barred, as conflicting views on the admissibility of CENVAT credit were resolved by the Larger Bench in 2010. The Tribunal held that the extended period of five years could not be invoked in this case, resulting in a favorable outcome for the appellant.</description>
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