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    <title>2011 (4) TMI 804 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case back to the original authority for a fresh review regarding the eligibility of cenvat credit on various items used in the manufacturing process. The Commissioner (Appeals) and original authority&#039;s decisions denying the credit were set aside. The appellants were granted 45 days to provide detailed explanations on the specific use of the items. The original authority was directed to make a decision within three months after receiving the submissions, allowing for a hearing. The Tribunal emphasized that no opinions on the merits were expressed, and the appeals were allowed for further consideration.</description>
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      <description>The Tribunal remanded the case back to the original authority for a fresh review regarding the eligibility of cenvat credit on various items used in the manufacturing process. The Commissioner (Appeals) and original authority&#039;s decisions denying the credit were set aside. The appellants were granted 45 days to provide detailed explanations on the specific use of the items. The original authority was directed to make a decision within three months after receiving the submissions, allowing for a hearing. The Tribunal emphasized that no opinions on the merits were expressed, and the appeals were allowed for further consideration.</description>
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