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    <title>2015 (1) TMI 499 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the denial of Cenvat credit on the ground that the conversion process did not amount to manufacture was unjustified. Relying on legal precedents and previous rulings, the Tribunal concluded that the appellants were entitled to the credit. The impugned order was set aside, and the appellants were granted consequential relief, with the Tribunal dispensing with the pre-deposit condition for duty and penalty.</description>
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      <title>2015 (1) TMI 499 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=255300</link>
      <description>The Tribunal allowed the appeal, holding that the denial of Cenvat credit on the ground that the conversion process did not amount to manufacture was unjustified. Relying on legal precedents and previous rulings, the Tribunal concluded that the appellants were entitled to the credit. The impugned order was set aside, and the appellants were granted consequential relief, with the Tribunal dispensing with the pre-deposit condition for duty and penalty.</description>
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