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    <title>2015 (1) TMI 497 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal against the denial of Cenvat credit of inputs, interest, and penalty imposition. The decision was based on the excess utilization of inputs being attributed to processing losses, not warranting the reversal of credit. The appellant was entitled to take Cenvat credit without the need for any reversal due to excess consumption of inputs, in line with previous Tribunal decisions.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal against the denial of Cenvat credit of inputs, interest, and penalty imposition. The decision was based on the excess utilization of inputs being attributed to processing losses, not warranting the reversal of credit. The appellant was entitled to take Cenvat credit without the need for any reversal due to excess consumption of inputs, in line with previous Tribunal decisions.</description>
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