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    <title>2013 (5) TMI 266 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the denial of cenvat credit on welding electrodes, paints, sulphur, boiler chemicals, and machinery parts. However, the denial of credit on G.C. sheets, twill bags, and polythene sheets was upheld. The penalty imposed on the appellant was also set aside due to the interpretational nature of the dispute.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the denial of cenvat credit on welding electrodes, paints, sulphur, boiler chemicals, and machinery parts. However, the denial of credit on G.C. sheets, twill bags, and polythene sheets was upheld. The penalty imposed on the appellant was also set aside due to the interpretational nature of the dispute.</description>
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