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    <title>2018 (12) TMI 1032 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the order and deeming the denial of Cenvat Credit unsustainable. The show cause notice was considered barred by limitation for the period beyond one year, as there were no allegations of duty evasion and the Department proceeded on presumptions.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the order and deeming the denial of Cenvat Credit unsustainable. The show cause notice was considered barred by limitation for the period beyond one year, as there were no allegations of duty evasion and the Department proceeded on presumptions.</description>
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