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    <title>2017 (10) TMI 435 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, granting the appellant the right to avail Cenvat credit on the differential quantity of inputs and processed goods received from the job worker. The denial of credit based on process loss without evidence of diversion was deemed unsustainable, especially considering the absence of mala fide intention or suppression by the appellant. The Tribunal highlighted previous decisions supporting the appellant&#039;s position and overturned the impugned order, allowing Cenvat credit for the disputed goods.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant the right to avail Cenvat credit on the differential quantity of inputs and processed goods received from the job worker. The denial of credit based on process loss without evidence of diversion was deemed unsustainable, especially considering the absence of mala fide intention or suppression by the appellant. The Tribunal highlighted previous decisions supporting the appellant&#039;s position and overturned the impugned order, allowing Cenvat credit for the disputed goods.</description>
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