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    <description>The HC dismissed the Revenue&#039;s appeal regarding the irregular utilization of cenvat credit for materials and capital goods used in paint shops. The court, referencing a precedent in favor of the assessee, concluded that the cenvat credit was rightly utilized. The appeal was not barred by limitation due to condonation. All pending applications were disposed of with the appeal&#039;s dismissal.</description>
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      <description>The HC dismissed the Revenue&#039;s appeal regarding the irregular utilization of cenvat credit for materials and capital goods used in paint shops. The court, referencing a precedent in favor of the assessee, concluded that the cenvat credit was rightly utilized. The appeal was not barred by limitation due to condonation. All pending applications were disposed of with the appeal&#039;s dismissal.</description>
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