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    <title>2012 (12) TMI 227 - CESTAT NEW DELHI</title>
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    <description>Denial of cenvat credit on inputs, capital goods and input services used in the assessee&#039;s research and development unit was set aside for fresh consideration because the plea based on Rule 126 of the Motor Vehicles Rules, 1989 had not been examined by the adjudicating authority. As both sides sought reconsideration on that basis, the matter was remanded for de novo adjudication with an opportunity of hearing.</description>
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      <description>Denial of cenvat credit on inputs, capital goods and input services used in the assessee&#039;s research and development unit was set aside for fresh consideration because the plea based on Rule 126 of the Motor Vehicles Rules, 1989 had not been examined by the adjudicating authority. As both sides sought reconsideration on that basis, the matter was remanded for de novo adjudication with an opportunity of hearing.</description>
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