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    <title>2014 (4) TMI 44 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the cenvat credit of duty paid in the manufacture of capital goods. It considered the appellant&#039;s arguments against the longer period of limitation for demand confirmation, ultimately waiving the pre-deposit condition and staying the recovery during the appeal process. The decision was influenced by previous court rulings and the circumstances surrounding the denial of cenvat credit and the invocation of the longer period of limitation.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the cenvat credit of duty paid in the manufacture of capital goods. It considered the appellant&#039;s arguments against the longer period of limitation for demand confirmation, ultimately waiving the pre-deposit condition and staying the recovery during the appeal process. The decision was influenced by previous court rulings and the circumstances surrounding the denial of cenvat credit and the invocation of the longer period of limitation.</description>
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