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    <title>2013 (11) TMI 381 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held in favor of the appellant, ruling that they were entitled to avail the benefit of duty paid on the inputs received from the supplier. The Tribunal emphasized that the appellant met all conditions under the cenvat credit rules and was not required to verify the supplier&#039;s manufacturing processes. The Tribunal granted an unconditional stay, rejecting the demand of duty and penalty imposed by the Commissioner, Central Excise, and confirming the appellant&#039;s right to cenvat credit.</description>
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      <description>The Tribunal held in favor of the appellant, ruling that they were entitled to avail the benefit of duty paid on the inputs received from the supplier. The Tribunal emphasized that the appellant met all conditions under the cenvat credit rules and was not required to verify the supplier&#039;s manufacturing processes. The Tribunal granted an unconditional stay, rejecting the demand of duty and penalty imposed by the Commissioner, Central Excise, and confirming the appellant&#039;s right to cenvat credit.</description>
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