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    <title>2016 (8) TMI 13 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled that CENVAT credit on capital goods/inputs is not admissible, and the extended recovery period cannot be invoked. It deemed the credit on input services and taken on debit notes as admissible. However, the demand for credit taken twice was found inadmissible and recoverable. The case was remitted for further adjudication to determine the inadmissible credit and reassess the penalty, allowing the appellant an opportunity to be heard.</description>
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      <title>2016 (8) TMI 13 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=330629</link>
      <description>The Tribunal ruled that CENVAT credit on capital goods/inputs is not admissible, and the extended recovery period cannot be invoked. It deemed the credit on input services and taken on debit notes as admissible. However, the demand for credit taken twice was found inadmissible and recoverable. The case was remitted for further adjudication to determine the inadmissible credit and reassess the penalty, allowing the appellant an opportunity to be heard.</description>
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