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    <title>2015 (9) TMI 1468 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing them to take the cenvat credit on disputed services between their manufacturing units. The appellant demonstrated compliance with Cenvat Credit Rules by maintaining adequate records, interlinked operations, and common books of accounts for both units. The Department&#039;s argument against credit distribution was dismissed, and the appellant&#039;s appeal succeeded as the Tribunal found no misutilization of credit. The impugned order disallowing credit attribution was set aside, resulting in a favorable outcome for the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing them to take the cenvat credit on disputed services between their manufacturing units. The appellant demonstrated compliance with Cenvat Credit Rules by maintaining adequate records, interlinked operations, and common books of accounts for both units. The Department&#039;s argument against credit distribution was dismissed, and the appellant&#039;s appeal succeeded as the Tribunal found no misutilization of credit. The impugned order disallowing credit attribution was set aside, resulting in a favorable outcome for the appellant.</description>
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