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    <description>The Tribunal set aside the impugned order, allowing the appeal of the appellant on both merits and limitation grounds. The decision emphasized the correct interpretation and application of Rule 6(2) of the Cenvat Credit Rules, 2004, and highlighted the importance of regular audits in determining the applicability of the extended period for demanding ineligible CENVAT credit.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appeal of the appellant on both merits and limitation grounds. The decision emphasized the correct interpretation and application of Rule 6(2) of the Cenvat Credit Rules, 2004, and highlighted the importance of regular audits in determining the applicability of the extended period for demanding ineligible CENVAT credit.</description>
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