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    <title>2016 (3) TMI 618 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled against allowing Cenvat credit on wall panels and doors, determining they did not qualify as inputs for pharmaceutical manufacturing. The allegations of wilful misstatement were dismissed, and the extended period and mandatory penalty were not imposed. The case was remanded to the primary adjudicating authority for further review within the standard one-year period.</description>
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      <description>The Tribunal ruled against allowing Cenvat credit on wall panels and doors, determining they did not qualify as inputs for pharmaceutical manufacturing. The allegations of wilful misstatement were dismissed, and the extended period and mandatory penalty were not imposed. The case was remanded to the primary adjudicating authority for further review within the standard one-year period.</description>
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