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    <title>2016 (9) TMI 183 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order. The appellant&#039;s availing of Cenvat credit on duty paid machines under Rule 16 was deemed valid, supported by the time-bar defense due to intimation filings. The Revenue&#039;s argument on irregularly availing credit on goods not in the appellant&#039;s name was dismissed for lack of merit.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order. The appellant&#039;s availing of Cenvat credit on duty paid machines under Rule 16 was deemed valid, supported by the time-bar defense due to intimation filings. The Revenue&#039;s argument on irregularly availing credit on goods not in the appellant&#039;s name was dismissed for lack of merit.</description>
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