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2012 (6) TMI 845 - HC - Central ExciseExtract: ....... in the present appeal in respect of credit transfer under Rule 10(3) of the Cenvat Credit Rules, 2004 need not be considered and is not considered and accordingly it is not considered. Without going into that question, this tax appeal is dismissed only on the ground that the demand was time-barred. 7. This tax appeal is accordingly dismissed.
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