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    <title>2016 (12) TMI 1120 - CESTAT NEW DELHI</title>
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    <description>Where the substantive entitlement to use Cenvat credit had already been settled in earlier proceedings, and the connected refund dispute on limitation was pending separately before the High Court, no effective controversy survived in the Revenue&#039;s appeal before the Tribunal. The appeal was therefore treated as infructuous and dismissed, because the remaining issue was being examined in other proceedings and required no further adjudication in the present matter.</description>
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      <description>Where the substantive entitlement to use Cenvat credit had already been settled in earlier proceedings, and the connected refund dispute on limitation was pending separately before the High Court, no effective controversy survived in the Revenue&#039;s appeal before the Tribunal. The appeal was therefore treated as infructuous and dismissed, because the remaining issue was being examined in other proceedings and required no further adjudication in the present matter.</description>
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