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    <title>2014 (6) TMI 649 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals by M/s. C. Denim, granting them relief in the dispute over Cenvat credit for inputs in their captive power plant. The decision emphasized the integration of the power plant with the factory for tax purposes, rejecting the Commissioner&#039;s objections and supporting the appellant&#039;s position. The Tribunal highlighted the consistency in legal positions and set aside the lower authorities&#039; denial of credit, ultimately ruling in favor of the appellants.</description>
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      <title>2014 (6) TMI 649 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=248745</link>
      <description>The Tribunal allowed the appeals by M/s. C. Denim, granting them relief in the dispute over Cenvat credit for inputs in their captive power plant. The decision emphasized the integration of the power plant with the factory for tax purposes, rejecting the Commissioner&#039;s objections and supporting the appellant&#039;s position. The Tribunal highlighted the consistency in legal positions and set aside the lower authorities&#039; denial of credit, ultimately ruling in favor of the appellants.</description>
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