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    <title>2015 (4) TMI 1030 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, setting aside the impugned order and emphasizing that CENVAT credit eligibility is determined with reference to the dutiability of the final product on the date of receipt of capital goods. The penalty imposed on the respondent-assessee was also set aside due to the interpretational nature of the issue.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal, setting aside the impugned order and emphasizing that CENVAT credit eligibility is determined with reference to the dutiability of the final product on the date of receipt of capital goods. The penalty imposed on the respondent-assessee was also set aside due to the interpretational nature of the issue.</description>
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