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    <title>2017 (6) TMI 49 - CESTAT NEW DELHI</title>
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    <description>The Tribunal reconsidered the appeal following High Court directions on denial of credit, vacating the penalty imposed on the appellant. The issue of classification of goods for Cenvat credit was crucial, with the Tribunal setting aside the penalty for alleged suppression and extending the benefit of limitation to the appellant. The demand for reversal of Cenvat credit was confirmed within the normal time limit, with the case remanded for re-quantification within that period.</description>
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      <description>The Tribunal reconsidered the appeal following High Court directions on denial of credit, vacating the penalty imposed on the appellant. The issue of classification of goods for Cenvat credit was crucial, with the Tribunal setting aside the penalty for alleged suppression and extending the benefit of limitation to the appellant. The demand for reversal of Cenvat credit was confirmed within the normal time limit, with the case remanded for re-quantification within that period.</description>
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