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    <title>2005 (12) TMI 331 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, overturning the denial of Modvat credit for purchases of Sulphuric acid and dismissing the duty demand for the sale of ash. The judgment emphasized the significance of evaluating the specific circumstances and evidence provided by the appellant to ascertain excise duty applicability and credit eligibility, ultimately granting relief to the appellant based on the case&#039;s merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116881</link>
      <description>The Tribunal ruled in favor of the appellant, overturning the denial of Modvat credit for purchases of Sulphuric acid and dismissing the duty demand for the sale of ash. The judgment emphasized the significance of evaluating the specific circumstances and evidence provided by the appellant to ascertain excise duty applicability and credit eligibility, ultimately granting relief to the appellant based on the case&#039;s merits.</description>
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