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    <title>2015 (12) TMI 658 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the interest demand on wrongly availed CENVAT Credit but set aside the duty demand, interest, and penalty related to the valuation of yarn for captive consumption within the factory. The appeal was allowed based on the uncertainty in valuation rules and conflicting judgments, leading to the duty demand being deemed time-barred.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269354</link>
      <description>The Tribunal upheld the interest demand on wrongly availed CENVAT Credit but set aside the duty demand, interest, and penalty related to the valuation of yarn for captive consumption within the factory. The appeal was allowed based on the uncertainty in valuation rules and conflicting judgments, leading to the duty demand being deemed time-barred.</description>
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