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The Abyssal is situational. I take this item when i'm against assassin like Akali.
Why, though? If you're getting wrecked by her that hard get a Rylai's Crystal Scepter or a Banshee's Veil. Seriously, the only reason you'd get Abyssal Mask is for the passive and Vel'Koz can't make use of it.
If you're close enough to make use of its passive you're playing Vel wrong.