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    <title>2012 (12) TMI 923 - CESTAT  NEW DELHI</title>
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    <description>The court held that the appellant, a manufacturer of motor vehicle parts, was entitled to claim cenvat credit on imported transponders purchased from a registered dealer, M/s. Siemens VDO Automotive Components Pvt. Ltd. The judge ruled in favor of the appellant, stating that the invoices from SVACPL, who acquired the goods from M/s. Siemens Ltd., were valid for cenvat credit despite the change in ownership. The court overturned the decision of the Addl. Commissioner and Commissioner (Appeals), allowing the appeal and setting aside the cenvat credit demand and penalty imposed.</description>
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    <pubDate>Thu, 13 Dec 2012 00:00:00 +0530</pubDate>
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      <title>2012 (12) TMI 923 - CESTAT  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=246701</link>
      <description>The court held that the appellant, a manufacturer of motor vehicle parts, was entitled to claim cenvat credit on imported transponders purchased from a registered dealer, M/s. Siemens VDO Automotive Components Pvt. Ltd. The judge ruled in favor of the appellant, stating that the invoices from SVACPL, who acquired the goods from M/s. Siemens Ltd., were valid for cenvat credit despite the change in ownership. The court overturned the decision of the Addl. Commissioner and Commissioner (Appeals), allowing the appeal and setting aside the cenvat credit demand and penalty imposed.</description>
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      <pubDate>Thu, 13 Dec 2012 00:00:00 +0530</pubDate>
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