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    <title>2011 (7) TMI 608 - CESTAT, DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the order of confiscation and duty demand on cut tobacco. The denial of Modvat credit on excess packing material was also rejected. The judgment highlighted the significance of interpreting Central Excise Rules accurately and maintaining proper statutory records for finished goods and excisable items.</description>
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