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    <title>2019 (4) TMI 1000 - UTTARAKHAND HIGH COURT</title>
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    <description>The appeal was filed against the order of the Customs, Excise and Service Tax Appellate Tribunal regarding the admissibility of cenvat credit on capital goods used in machinery fabrication. The Tribunal ruled in favor of the assessee, stating that the demand show-cause notice was time-barred, and penalties imposed were invalid due to the absence of contravention under Section 11A of the Central Excise Act. The Tribunal dismissed the appeal as it found no substantial questions of law, emphasizing adherence to legal provisions and limitations in excise duty matters.</description>
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      <description>The appeal was filed against the order of the Customs, Excise and Service Tax Appellate Tribunal regarding the admissibility of cenvat credit on capital goods used in machinery fabrication. The Tribunal ruled in favor of the assessee, stating that the demand show-cause notice was time-barred, and penalties imposed were invalid due to the absence of contravention under Section 11A of the Central Excise Act. The Tribunal dismissed the appeal as it found no substantial questions of law, emphasizing adherence to legal provisions and limitations in excise duty matters.</description>
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