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    <title>2010 (2) TMI 1033 - CESTAT NEW DELHI</title>
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    <description>The appellate authority allowed the appellant to claim Cenvat credit on capital goods following a rectification order by the Income tax Authorities, as long as no double claims were made. The decision emphasized adherence to provisions under the Income tax Act, 1961, and Cenvat Credit Rules, 2004. The Revenue&#039;s appeal was dismissed due to the lack of evidence challenging the initial decision, which was deemed consistent with applicable laws and precedents.</description>
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      <description>The appellate authority allowed the appellant to claim Cenvat credit on capital goods following a rectification order by the Income tax Authorities, as long as no double claims were made. The decision emphasized adherence to provisions under the Income tax Act, 1961, and Cenvat Credit Rules, 2004. The Revenue&#039;s appeal was dismissed due to the lack of evidence challenging the initial decision, which was deemed consistent with applicable laws and precedents.</description>
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