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    <title>2015 (12) TMI 816 - CESTAT MUMBAI</title>
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    <description>The Tribunal rejected Revenue&#039;s appeal against an Order-in-Original regarding the confiscation of capital goods on which Cenvat credit was improperly availed. The Tribunal upheld the impugned order, stating that since the capital goods had duty paid by the manufacturer and penalties were set aside, confiscation was deemed unnecessary. The decision was based on the previous order addressing Cenvat credit eligibility, indicating an interpretational issue rather than warranting confiscation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269512</link>
      <description>The Tribunal rejected Revenue&#039;s appeal against an Order-in-Original regarding the confiscation of capital goods on which Cenvat credit was improperly availed. The Tribunal upheld the impugned order, stating that since the capital goods had duty paid by the manufacturer and penalties were set aside, confiscation was deemed unnecessary. The decision was based on the previous order addressing Cenvat credit eligibility, indicating an interpretational issue rather than warranting confiscation.</description>
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      <pubDate>Wed, 13 May 2015 00:00:00 +0530</pubDate>
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