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    <title>2013 (4) TMI 247 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, setting aside duty demands on finished goods and Cenvat credit reversal on scrap shortages. The judgment highlighted the need for proper evidence and correlation in such cases, emphasizing the importance of considering stock estimation challenges in manufacturing processes. The appeal by the Revenue was rejected, affirming the Tribunal&#039;s decision to overturn the lower authorities&#039; orders.</description>
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      <description>The Tribunal ruled in favor of the assessee, setting aside duty demands on finished goods and Cenvat credit reversal on scrap shortages. The judgment highlighted the need for proper evidence and correlation in such cases, emphasizing the importance of considering stock estimation challenges in manufacturing processes. The appeal by the Revenue was rejected, affirming the Tribunal&#039;s decision to overturn the lower authorities&#039; orders.</description>
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