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    <title>2017 (2) TMI 1070 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the appeal, upholding the decision against the appellant on the inadmissibility of CENVAT credit for leased capital goods due to the lessor&#039;s depreciation claim under the Income Tax Act. The Tribunal rejected the limitation defense, concluding that the recovery demand was not barred by limitation.</description>
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      <description>The Tribunal dismissed the appeal, upholding the decision against the appellant on the inadmissibility of CENVAT credit for leased capital goods due to the lessor&#039;s depreciation claim under the Income Tax Act. The Tribunal rejected the limitation defense, concluding that the recovery demand was not barred by limitation.</description>
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