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    <title>2019 (11) TMI 947 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, holding that the disallowed Cenvat credit of Rs. 2,89,414/- was admissible to the appellant for the period from 2007 to 2010. The Tribunal determined that the exclusion clause in Rule 2(l) of Cenvat Credit Rules, 2004, which was inserted w.e.f. 01.04.2011, was not retrospective based on a ruling by the Punjab &amp;amp; Haryana High Court. Therefore, the appellant was entitled to the credit as per law, providing consequential relief in favor of the appellant.</description>
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    <pubDate>Wed, 03 Apr 2019 00:00:00 +0530</pubDate>
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      <title>2019 (11) TMI 947 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=388698</link>
      <description>The Tribunal allowed the appeal, holding that the disallowed Cenvat credit of Rs. 2,89,414/- was admissible to the appellant for the period from 2007 to 2010. The Tribunal determined that the exclusion clause in Rule 2(l) of Cenvat Credit Rules, 2004, which was inserted w.e.f. 01.04.2011, was not retrospective based on a ruling by the Punjab &amp;amp; Haryana High Court. Therefore, the appellant was entitled to the credit as per law, providing consequential relief in favor of the appellant.</description>
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