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    <title>2017 (8) TMI 150 - CESTAT NEW DELHI</title>
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    <description>The tribunal upheld the denial of Cenvat Credit for duty paid on capital goods received from a 100% EOU but set aside the penalty imposed on the appellant. The appeal was dismissed on merit, with the tribunal finding no justification for the penalty as the issue involved interpreting technical legal provisions, and the credits were properly recorded. The decision was rendered on 16.06.2017.</description>
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      <description>The tribunal upheld the denial of Cenvat Credit for duty paid on capital goods received from a 100% EOU but set aside the penalty imposed on the appellant. The appeal was dismissed on merit, with the tribunal finding no justification for the penalty as the issue involved interpreting technical legal provisions, and the credits were properly recorded. The decision was rendered on 16.06.2017.</description>
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