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    <title>2014 (11) TMI 155 - CESTAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=252838</link>
    <description>The Tribunal allowed the appeal, overturning the disallowance of Cenvat credit amounting to Rs. 1,78,93,790 along with interest and penalty. Relying on established legal precedents, including Gujarat HC and CESTAT decisions, the Tribunal held that the appellants, as the final product manufacturer, were entitled to claim credit on inputs supplied to job workers who paid duty on returned goods. The decision emphasized the revenue-neutral nature of the transaction and aligned with Cenvat credit rules, ensuring the appellants&#039; right to the credit. The ruling provided clarity on the admissibility of Cenvat credit in similar scenarios.</description>
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      <title>2014 (11) TMI 155 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=252838</link>
      <description>The Tribunal allowed the appeal, overturning the disallowance of Cenvat credit amounting to Rs. 1,78,93,790 along with interest and penalty. Relying on established legal precedents, including Gujarat HC and CESTAT decisions, the Tribunal held that the appellants, as the final product manufacturer, were entitled to claim credit on inputs supplied to job workers who paid duty on returned goods. The decision emphasized the revenue-neutral nature of the transaction and aligned with Cenvat credit rules, ensuring the appellants&#039; right to the credit. The ruling provided clarity on the admissibility of Cenvat credit in similar scenarios.</description>
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