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    <title>2016 (9) TMI 1229 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that iron and steel articles used before 07/07/2009 were eligible for CENVAT credit regardless of their specific use. The demand for duty was barred by limitation as there was no evidence of malafide intention. The appellant was entitled to CENVAT credit on welding electrodes and gases used in manufacturing. The impugned order was set aside, providing consequential relief to the appellant.</description>
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      <title>2016 (9) TMI 1229 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=332968</link>
      <description>The Tribunal allowed the appeal, holding that iron and steel articles used before 07/07/2009 were eligible for CENVAT credit regardless of their specific use. The demand for duty was barred by limitation as there was no evidence of malafide intention. The appellant was entitled to CENVAT credit on welding electrodes and gases used in manufacturing. The impugned order was set aside, providing consequential relief to the appellant.</description>
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