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2006 (7) TMI 115 - HC - Central ExciseCenvat credit claimed for inputs of goods during 1994-95 in May, 2003 - held that no restriction in time limit fixed for taking credit in respect of capital goods - goods were imported in the year 1994-95 and ultimately duty has been finally settled by the Settlement Commission – Rule 11 applicable – Rule 7 not applicable - - tribunal was justified in holding that no restriction in time limit fixed for taking credit in respect of capital goods – credit not time barred
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