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    <title>2017 (5) TMI 514 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the adjudicating authority&#039;s decision to reject the Revenue&#039;s demand for reversal of Cenvat Credit availed on goods supplied to mining contractors. The Tribunal found that the goods were used exclusively for mining activities, no physical removal occurred, and they were essential for the respondent&#039;s work. Relying on precedents and factual findings, the Tribunal concluded that the Cenvat Credit availed was correct, and the respondent was not required to discharge the credit. The Revenue&#039;s appeal was dismissed, affirming the authority&#039;s decision on 09.05.2017.</description>
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    <pubDate>Tue, 09 May 2017 00:00:00 +0530</pubDate>
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      <title>2017 (5) TMI 514 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=342776</link>
      <description>The Tribunal upheld the adjudicating authority&#039;s decision to reject the Revenue&#039;s demand for reversal of Cenvat Credit availed on goods supplied to mining contractors. The Tribunal found that the goods were used exclusively for mining activities, no physical removal occurred, and they were essential for the respondent&#039;s work. Relying on precedents and factual findings, the Tribunal concluded that the Cenvat Credit availed was correct, and the respondent was not required to discharge the credit. The Revenue&#039;s appeal was dismissed, affirming the authority&#039;s decision on 09.05.2017.</description>
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      <pubDate>Tue, 09 May 2017 00:00:00 +0530</pubDate>
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