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    <title>2012 (8) TMI 691 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision, ruling that the production process of steel tubular poles constituted manufacturing for excise duty purposes. Denying cenvat credit after accepting excise duty was deemed unjust, as it went against principles of equity and fairness. The judgment emphasized the importance of consistent and fair application of tax laws, ultimately dismissing the appeals and stay applications.</description>
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      <title>2012 (8) TMI 691 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=216013</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision, ruling that the production process of steel tubular poles constituted manufacturing for excise duty purposes. Denying cenvat credit after accepting excise duty was deemed unjust, as it went against principles of equity and fairness. The judgment emphasized the importance of consistent and fair application of tax laws, ultimately dismissing the appeals and stay applications.</description>
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      <pubDate>Wed, 04 Jul 2012 00:00:00 +0530</pubDate>
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