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    <title>2015 (2) TMI 268 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found merit in the appellant&#039;s arguments regarding the admissibility of Cenvat credit on various items used in a manufacturing plant. Contrary to the Commissioner&#039;s decision, the Tribunal held that certain items were eligible for the credit based on their actual usage in manufacturing processes. As a result, the Tribunal waived the pre-deposit requirement for the Cenvat credit demand, interest, and penalty, allowing the appeal to proceed without immediate financial obligations. The judgment highlighted the significance of detailed usage analysis and legal precedents in determining eligibility for Cenvat credit.</description>
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      <title>2015 (2) TMI 268 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=256268</link>
      <description>The Tribunal found merit in the appellant&#039;s arguments regarding the admissibility of Cenvat credit on various items used in a manufacturing plant. Contrary to the Commissioner&#039;s decision, the Tribunal held that certain items were eligible for the credit based on their actual usage in manufacturing processes. As a result, the Tribunal waived the pre-deposit requirement for the Cenvat credit demand, interest, and penalty, allowing the appeal to proceed without immediate financial obligations. The judgment highlighted the significance of detailed usage analysis and legal precedents in determining eligibility for Cenvat credit.</description>
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