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    <title>2017 (5) TMI 1290 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal remanded the matter back to the Original Authority, directing it to consider the values from the appellant&#039;s statutory records and allow Cenvat credit on capital goods and inputs for the specified period. The Tribunal emphasized that there is no prohibition on availing Cenvat credit and instructed the Adjudicating Authority to pass a reasoned order within three months, reevaluating the penalty based on the duty demandable net of Cenvat credit.</description>
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      <description>The Tribunal remanded the matter back to the Original Authority, directing it to consider the values from the appellant&#039;s statutory records and allow Cenvat credit on capital goods and inputs for the specified period. The Tribunal emphasized that there is no prohibition on availing Cenvat credit and instructed the Adjudicating Authority to pass a reasoned order within three months, reevaluating the penalty based on the duty demandable net of Cenvat credit.</description>
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