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    <title>2016 (7) TMI 1026 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the decision of the Ld Commissioner (Appeals) in favor of the Respondent regarding the eligibility of Cenvat Credit on input-fuel, emphasizing that no separate accounts were required for inputs used as fuel. Additionally, the Tribunal affirmed the Ld Commissioner (Appeals)&#039;s ruling that the extended period of limitation and penalty imposition were not justified, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the decision of the Ld Commissioner (Appeals) in favor of the Respondent regarding the eligibility of Cenvat Credit on input-fuel, emphasizing that no separate accounts were required for inputs used as fuel. Additionally, the Tribunal affirmed the Ld Commissioner (Appeals)&#039;s ruling that the extended period of limitation and penalty imposition were not justified, leading to the dismissal of the Revenue&#039;s appeal.</description>
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