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    <title>2008 (8) TMI 333 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal, emphasizing that in the absence of a specified time limit, Cenvat credit could be availed even after a considerable period. It held that denial of credit based solely on delay was unjustified, citing legal precedents and highlighting the absence of an outer time limit in the Cenvat Credit Rules. The Tribunal acknowledged the appellants&#039; valid reasons for the delay and set aside the denial of credit, providing consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34232</link>
      <description>The Tribunal allowed the appeal, emphasizing that in the absence of a specified time limit, Cenvat credit could be availed even after a considerable period. It held that denial of credit based solely on delay was unjustified, citing legal precedents and highlighting the absence of an outer time limit in the Cenvat Credit Rules. The Tribunal acknowledged the appellants&#039; valid reasons for the delay and set aside the denial of credit, providing consequential relief.</description>
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