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    <title>2015 (11) TMI 1404 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed, granting the appellant credit on capital goods despite initial denial based on improper documents. The appellant&#039;s credit claim was upheld as the duty payment on the goods was undisputed, even though the bill of entry was not in their name initially. The importer&#039;s declaration and invoice issuance in favor of the appellant supported the credit claim, leading to a successful appeal with consequential relief.</description>
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      <description>The appeal was allowed, granting the appellant credit on capital goods despite initial denial based on improper documents. The appellant&#039;s credit claim was upheld as the duty payment on the goods was undisputed, even though the bill of entry was not in their name initially. The importer&#039;s declaration and invoice issuance in favor of the appellant supported the credit claim, leading to a successful appeal with consequential relief.</description>
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