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    <title>2017 (6) TMI 320 - CESTAT MUMBAI</title>
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    <description>The Tribunal concluded that the CENVAT Credit correctly availed by the appellant cannot be recovered. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of the correct and legal availment of credit at the time of input receipt.</description>
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      <description>The Tribunal concluded that the CENVAT Credit correctly availed by the appellant cannot be recovered. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of the correct and legal availment of credit at the time of input receipt.</description>
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