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    <title>2013 (10) TMI 266 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that procedural irregularities in the CENVAT Credit documentation were rectifiable under Central Excise law. The Tribunal emphasized that the credit should not be denied solely based on procedural lapses if the duty payment nature and utilization in manufacturing activities were not in question. As a result, the Tribunal granted a stay on the recovery of confirmed dues and penalties until the appeal is resolved.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that procedural irregularities in the CENVAT Credit documentation were rectifiable under Central Excise law. The Tribunal emphasized that the credit should not be denied solely based on procedural lapses if the duty payment nature and utilization in manufacturing activities were not in question. As a result, the Tribunal granted a stay on the recovery of confirmed dues and penalties until the appeal is resolved.</description>
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