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    <title>2016 (3) TMI 1162 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal clarified that the appellant correctly availed Cenvat credit pre-2007, as Rule 9(2) amendments did not apply retrospectively. The denial of credit based on Rule 11(7) findings was upheld, and the Commissioner (A)&#039;s extension to Rule 11(7) was deemed invalid. Consequently, the impugned order was set aside, and the appeal was allowed.</description>
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      <title>2016 (3) TMI 1162 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=190329</link>
      <description>The Tribunal clarified that the appellant correctly availed Cenvat credit pre-2007, as Rule 9(2) amendments did not apply retrospectively. The denial of credit based on Rule 11(7) findings was upheld, and the Commissioner (A)&#039;s extension to Rule 11(7) was deemed invalid. Consequently, the impugned order was set aside, and the appeal was allowed.</description>
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