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    <title>2014 (10) TMI 896 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing their appeal and dispensing with the pre-deposit requirement. The decision was based on the interpretation that the Cenvat credit reversal requirement did not apply to parts used in manufacturing but exported for compensation or replacement due to defects during the warranty period.</description>
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