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    <title>2015 (7) TMI 315 - CESTAT NEW DELHI</title>
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    <description>The tribunal allowed the appeal in favor of the appellants, holding that they were entitled to claim CENVAT credit for Additional Custom Duty paid through DEPB, contrary to the decision of the Larger Bench. The tribunal emphasized the discrepancy between the Larger Bench&#039;s ruling and the High Court&#039;s decision in a similar case, ultimately granting the appellants the right to avail the credit without limitation. This outcome favored the appellants and aligned with the more favorable interpretation set by the High Court of Madras.</description>
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      <link>https://www.taxtmi.com/caselaws?id=261354</link>
      <description>The tribunal allowed the appeal in favor of the appellants, holding that they were entitled to claim CENVAT credit for Additional Custom Duty paid through DEPB, contrary to the decision of the Larger Bench. The tribunal emphasized the discrepancy between the Larger Bench&#039;s ruling and the High Court&#039;s decision in a similar case, ultimately granting the appellants the right to avail the credit without limitation. This outcome favored the appellants and aligned with the more favorable interpretation set by the High Court of Madras.</description>
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      <pubDate>Thu, 27 Feb 2014 00:00:00 +0530</pubDate>
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