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    <title>2014 (7) TMI 107 - CESTAT  MUMBAI</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) to allow the CENVAT Credit for the respondents. Since the matter was settled before the Settlement Commission and no adjudication confirmed the suppression of facts, the respondents were entitled to take the CENVAT Credit. The appeal by the Revenue was dismissed due to the lack of conclusive evidence of suppression of facts, supporting the respondents&#039; entitlement to the credit.</description>
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      <description>The Tribunal upheld the decision of the Commissioner (Appeals) to allow the CENVAT Credit for the respondents. Since the matter was settled before the Settlement Commission and no adjudication confirmed the suppression of facts, the respondents were entitled to take the CENVAT Credit. The appeal by the Revenue was dismissed due to the lack of conclusive evidence of suppression of facts, supporting the respondents&#039; entitlement to the credit.</description>
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