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    <title>2010 (12) TMI 1123 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the denial of Cenvat credit on capital goods installed in an unregistered unit and the penalties imposed on the appellant. The judgment emphasized that availing credit where goods were not actually used for taxable purposes is impermissible, even if the units belong to the same entity.</description>
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      <description>The Tribunal upheld the denial of Cenvat credit on capital goods installed in an unregistered unit and the penalties imposed on the appellant. The judgment emphasized that availing credit where goods were not actually used for taxable purposes is impermissible, even if the units belong to the same entity.</description>
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