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    <title>2017 (7) TMI 479 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appellant to avail cenvat credit of Rs. 6,00,613/- on rejected/spoiled inputs received back and Rs. 67,16,069/- on inputs in waste/scrap generated at the job worker&#039;s end. The Tribunal referred the first issue to the Hon&#039;ble President for a third member&#039;s nomination due to conflicting opinions. A separate judgment upheld a portion of the demand, citing lack of evidence for duty payment on scrap and delayed responses by the appellant. The matter was also referred to resolve differences on reversing cenvat credit for rejected inputs.</description>
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      <title>2017 (7) TMI 479 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=345367</link>
      <description>The Tribunal allowed the appellant to avail cenvat credit of Rs. 6,00,613/- on rejected/spoiled inputs received back and Rs. 67,16,069/- on inputs in waste/scrap generated at the job worker&#039;s end. The Tribunal referred the first issue to the Hon&#039;ble President for a third member&#039;s nomination due to conflicting opinions. A separate judgment upheld a portion of the demand, citing lack of evidence for duty payment on scrap and delayed responses by the appellant. The matter was also referred to resolve differences on reversing cenvat credit for rejected inputs.</description>
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