2025 (5) TMI 1752

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....ik Jain, Advocates for the Appellant Shri. M P Solanki, Assistant Commissioner (AR) for the Respondent ORDER In the instant case, the Learned Commissioner while agreeing to the various case law under the Finance Act, 1994 in relation to Rule 2(l) of Cenvat Credit Rules, 2004 which were in favor of the party, still disallowed the benefit to them only on the ground that the decision of Safari Re....