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    <title>2017 (10) TMI 1225 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the Commissioner&#039;s order. It held that the appellant complied with Rule 3 of the Cenvat Credit Rules by using the goods in the trial run for manufacturing purposes, entitling them to Cenvat Credit. Despite the goods becoming waste during the trial production, the benefit could not be denied. The decision was based on the interpretation of the rules and past precedents, ultimately favoring the appellant in the dispute over availing Cenvat Credit for goods used in trial production.</description>
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      <title>2017 (10) TMI 1225 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=350070</link>
      <description>The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the Commissioner&#039;s order. It held that the appellant complied with Rule 3 of the Cenvat Credit Rules by using the goods in the trial run for manufacturing purposes, entitling them to Cenvat Credit. Despite the goods becoming waste during the trial production, the benefit could not be denied. The decision was based on the interpretation of the rules and past precedents, ultimately favoring the appellant in the dispute over availing Cenvat Credit for goods used in trial production.</description>
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