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    <title>2012 (9) TMI 172 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi remanded the appeals to the Adjudicating Authority for fresh adjudication regarding the admissibility of Cenvat Credit on capital goods in light of recent legal developments. The Tribunal emphasized the need for reevaluation based on evolving legal principles and granted the appellant a fair opportunity to present their defense, citing relevant case law for reconsideration. The judgment highlighted the importance of ensuring due process of justice by re-examining the matter in accordance with the latest legal standards.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi remanded the appeals to the Adjudicating Authority for fresh adjudication regarding the admissibility of Cenvat Credit on capital goods in light of recent legal developments. The Tribunal emphasized the need for reevaluation based on evolving legal principles and granted the appellant a fair opportunity to present their defense, citing relevant case law for reconsideration. The judgment highlighted the importance of ensuring due process of justice by re-examining the matter in accordance with the latest legal standards.</description>
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