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    <title>2014 (9) TMI 686 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal for remand to verify if the sister concern cleared products with duty payment, emphasizing that procedural irregularities should not deny CENVAT Credit if inputs were used for dutiable products. The Tribunal distinguished the case from previous judgments due to the absence of evidence of steam sale to the sister concern, directing verification before denying credit solely based on procedural non-compliance.</description>
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      <description>The Tribunal allowed the appeal for remand to verify if the sister concern cleared products with duty payment, emphasizing that procedural irregularities should not deny CENVAT Credit if inputs were used for dutiable products. The Tribunal distinguished the case from previous judgments due to the absence of evidence of steam sale to the sister concern, directing verification before denying credit solely based on procedural non-compliance.</description>
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