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    <title>2012 (8) TMI 1107 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case for re-adjudication regarding the admissibility of Cenvat Credit on capital goods, citing recent legal developments and the need to provide a fair opportunity for defense. The decision was influenced by specific judgments requiring a fresh hearing to consider both merit and the time-bar aspect. Consequently, the Revenue&#039;s appeal was also remanded for a new decision in light of the reassessment of the assessee&#039;s case based on established legal principles.</description>
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      <description>The Tribunal remanded the case for re-adjudication regarding the admissibility of Cenvat Credit on capital goods, citing recent legal developments and the need to provide a fair opportunity for defense. The decision was influenced by specific judgments requiring a fresh hearing to consider both merit and the time-bar aspect. Consequently, the Revenue&#039;s appeal was also remanded for a new decision in light of the reassessment of the assessee&#039;s case based on established legal principles.</description>
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