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    <title>2014 (12) TMI 1239 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD found in favor of the appellant regarding the availment of Cenvat credit on angles, beams, channels as capital goods, ruling that the show cause notice issued in October 2011 was time-barred. The Tribunal also held that the limitation period for recovery of Cenvat credit, last availed on 31-8-2009, had expired. Citing the case of N.R. Agarwal Industries, the Tribunal set aside the impugned order, following the precedent established by the High Court and allowing the appeal with any necessary consequential relief.</description>
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      <title>2014 (12) TMI 1239 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=183271</link>
      <description>The Appellate Tribunal CESTAT AHMEDABAD found in favor of the appellant regarding the availment of Cenvat credit on angles, beams, channels as capital goods, ruling that the show cause notice issued in October 2011 was time-barred. The Tribunal also held that the limitation period for recovery of Cenvat credit, last availed on 31-8-2009, had expired. Citing the case of N.R. Agarwal Industries, the Tribunal set aside the impugned order, following the precedent established by the High Court and allowing the appeal with any necessary consequential relief.</description>
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