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    <title>2013 (3) TMI 547 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the decision in favor of the respondent, allowing them to claim CENVAT credit on inputs supplied by M/s. Planet India Remedies Pvt. Ltd. The crucial factor was the duty payment on the input, supporting the respondent&#039;s entitlement despite questions on the excisability of the input. The Tribunal emphasized the duty-paid status as key, leading to the dismissal of the department&#039;s appeal and affirming the respondent&#039;s right to the credit.</description>
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      <description>The Tribunal upheld the decision in favor of the respondent, allowing them to claim CENVAT credit on inputs supplied by M/s. Planet India Remedies Pvt. Ltd. The crucial factor was the duty payment on the input, supporting the respondent&#039;s entitlement despite questions on the excisability of the input. The Tribunal emphasized the duty-paid status as key, leading to the dismissal of the department&#039;s appeal and affirming the respondent&#039;s right to the credit.</description>
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