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    <description>CENVAT credit denial based on an earlier appellate view could not be sustained once the CESTAT order underlying that view had been reversed. The later judicial position governed the dispute, and the first appellate authority&#039;s contrary determination lost its foundation. On that basis, the impugned appellate order was quashed and the assessee succeeded.</description>
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      <description>CENVAT credit denial based on an earlier appellate view could not be sustained once the CESTAT order underlying that view had been reversed. The later judicial position governed the dispute, and the first appellate authority&#039;s contrary determination lost its foundation. On that basis, the impugned appellate order was quashed and the assessee succeeded.</description>
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