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    <title>2013 (6) TMI 239 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeals, upholding the denial of Cenvat Credit on inputs imported under the DEPB Scheme, the time-bar invocation for the demand, the ineligibility of credit for CVD paid via DEPB, and the penalty imposition on the Managing Director for availing wrongful credit. The decisions were based on the Exim Policy provisions and the facts presented during the proceedings.</description>
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      <description>The Tribunal dismissed the appeals, upholding the denial of Cenvat Credit on inputs imported under the DEPB Scheme, the time-bar invocation for the demand, the ineligibility of credit for CVD paid via DEPB, and the penalty imposition on the Managing Director for availing wrongful credit. The decisions were based on the Exim Policy provisions and the facts presented during the proceedings.</description>
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