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    <title>2009 (10) TMI 743 - CESTAT BANGALORE</title>
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    <description>The appellate tribunal upheld the Commissioner (Appeals)&#039; decision in a case concerning the recovery of Cenvat credit on rejected inputs used in manufacturing. The tribunal found that the recovery of the cost of wasted inputs did not justify reversing the Cenvat credit as the inputs had been utilized in the manufacturing process. Previous judgments supported the respondent&#039;s position, emphasizing that the recovery of wasted inputs&#039; cost should not impact the eligibility for Cenvat credit. The appeal against the department&#039;s demand for credit recovery was rejected, affirming the Commissioner&#039;s decision.</description>
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    <pubDate>Tue, 06 Oct 2009 00:00:00 +0530</pubDate>
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      <title>2009 (10) TMI 743 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=153540</link>
      <description>The appellate tribunal upheld the Commissioner (Appeals)&#039; decision in a case concerning the recovery of Cenvat credit on rejected inputs used in manufacturing. The tribunal found that the recovery of the cost of wasted inputs did not justify reversing the Cenvat credit as the inputs had been utilized in the manufacturing process. Previous judgments supported the respondent&#039;s position, emphasizing that the recovery of wasted inputs&#039; cost should not impact the eligibility for Cenvat credit. The appeal against the department&#039;s demand for credit recovery was rejected, affirming the Commissioner&#039;s decision.</description>
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      <pubDate>Tue, 06 Oct 2009 00:00:00 +0530</pubDate>
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