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    <title>2015 (7) TMI 626 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner (Appeals) order confirming a Cenvat credit demand against the appellant, a cement manufacturer, and remanded the matter for reconsideration. The Tribunal emphasized the need for a comprehensive decision considering the appellant&#039;s arguments on limitation and special additional custom duty (SAD) credit availability. The case underscores the importance of proper determination of Cenvat credit and detailed findings on all relevant aspects in appellate decisions for a fair outcome.</description>
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      <description>The Tribunal set aside the Commissioner (Appeals) order confirming a Cenvat credit demand against the appellant, a cement manufacturer, and remanded the matter for reconsideration. The Tribunal emphasized the need for a comprehensive decision considering the appellant&#039;s arguments on limitation and special additional custom duty (SAD) credit availability. The case underscores the importance of proper determination of Cenvat credit and detailed findings on all relevant aspects in appellate decisions for a fair outcome.</description>
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