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    <title>2017 (7) TMI 849 - CESTAT NEW DELHI</title>
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      <description>The Tribunal allowed the appeal, emphasizing the application of the doctrine of merger in the case. It held that the review of a non-existent adjudication order and the subsequent impugned order were against the doctrine of merger. Referring to precedent, the Tribunal concluded that the impugned order disallowing cenvat credit was not valid and set it aside.</description>
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