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    <title>2015 (10) TMI 1369 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the rejection of Cenvat Credit by the Commissioner due to shortage of inputs. The appellant demonstrated consistency in Tribunal orders allowing for a loss of input up to 0.5% in similar cases, leading to the decision that Cenvat Credit cannot be denied when the shortage is below 0.5%. The Tribunal&#039;s emphasis on its previous rulings and the appellant&#039;s own cases resulted in the favorable outcome of the appeal.</description>
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      <description>The Tribunal allowed the appeal, setting aside the rejection of Cenvat Credit by the Commissioner due to shortage of inputs. The appellant demonstrated consistency in Tribunal orders allowing for a loss of input up to 0.5% in similar cases, leading to the decision that Cenvat Credit cannot be denied when the shortage is below 0.5%. The Tribunal&#039;s emphasis on its previous rulings and the appellant&#039;s own cases resulted in the favorable outcome of the appeal.</description>
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