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    <title>2012 (6) TMI 845 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the tax appeal, affirming the Tribunal&#039;s decision that the demand by the department was time-barred. The issue of credit transfer under Rule 10(3) of the Cenvat Credit Rules, 2004 was not addressed, and the appeal was rejected solely on the grounds of limitation.</description>
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      <description>The High Court dismissed the tax appeal, affirming the Tribunal&#039;s decision that the demand by the department was time-barred. The issue of credit transfer under Rule 10(3) of the Cenvat Credit Rules, 2004 was not addressed, and the appeal was rejected solely on the grounds of limitation.</description>
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