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    <title>2006 (3) TMI 42 - CESTAT, CHENNAI</title>
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    <description>The appellate Tribunal allowed the appeal, setting aside the lower authorities&#039; decisions regarding the disallowance of Cenvat credit. The department&#039;s acceptance of the assessee&#039;s Returns, which included details of the Cenvat credit availed and utilized, prevented them from requesting a reversal of any part of the credit taken during the disputed period. Consequently, the direction to reverse the unutilized credit was deemed unsustainable, leading to the appeal being allowed with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=694</link>
      <description>The appellate Tribunal allowed the appeal, setting aside the lower authorities&#039; decisions regarding the disallowance of Cenvat credit. The department&#039;s acceptance of the assessee&#039;s Returns, which included details of the Cenvat credit availed and utilized, prevented them from requesting a reversal of any part of the credit taken during the disputed period. Consequently, the direction to reverse the unutilized credit was deemed unsustainable, leading to the appeal being allowed with consequential relief.</description>
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