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    <title>2023 (7) TMI 1236 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, ruling that the remaining unutilized CENVAT credit under a conditional exemption notification does not lapse. The appellant&#039;s position was supported by various judgments, leading to the setting aside of the demand for disallowance and recovery of CENVAT credit, as well as the recovery of interest and penalty. The Tribunal held that the issue was settled and granted consequential reliefs to the appellant.</description>
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      <description>The Tribunal allowed the appeal, ruling that the remaining unutilized CENVAT credit under a conditional exemption notification does not lapse. The appellant&#039;s position was supported by various judgments, leading to the setting aside of the demand for disallowance and recovery of CENVAT credit, as well as the recovery of interest and penalty. The Tribunal held that the issue was settled and granted consequential reliefs to the appellant.</description>
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