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    <title>2017 (3) TMI 552 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the Appellant. It held that the Appellant was entitled to avail CENVAT Credit on inputs as the prohibition on claiming dual benefits applies to capital goods, not inputs. Additionally, the demand for recovery was unenforceable due to exceeding the statutory limitation period. As a result, the Tribunal set aside the previous order and allowed the appeal with any necessary relief according to the law.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the Appellant. It held that the Appellant was entitled to avail CENVAT Credit on inputs as the prohibition on claiming dual benefits applies to capital goods, not inputs. Additionally, the demand for recovery was unenforceable due to exceeding the statutory limitation period. As a result, the Tribunal set aside the previous order and allowed the appeal with any necessary relief according to the law.</description>
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