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    <title>2017 (3) TMI 986 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the decision of the Ld. Commissioner (Appeals) and dismissed the Revenue&#039;s appeal, allowing the appellant to re-credit the CENVAT amount debited earlier for clearance of imported raw material based on the subsequent cash payment, which was considered an adjustment of book entry.</description>
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