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    <title>2017 (11) TMI 597 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Order denying Cenvat credit on imported automobile parts, specifically &#039;spark plugs&#039; and &#039;ignition coils&#039;. The appellant, engaged in manufacturing these parts, claimed credit which was rejected by the Department. The Tribunal held that since duty was accepted by the Department, the appellant was entitled to Cenvat credit. The decision emphasized the significance of duty acceptance in determining eligibility for credit, aligning with established legal principles and precedents.</description>
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      <title>2017 (11) TMI 597 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=350718</link>
      <description>The Tribunal allowed the appeal, setting aside the Order denying Cenvat credit on imported automobile parts, specifically &#039;spark plugs&#039; and &#039;ignition coils&#039;. The appellant, engaged in manufacturing these parts, claimed credit which was rejected by the Department. The Tribunal held that since duty was accepted by the Department, the appellant was entitled to Cenvat credit. The decision emphasized the significance of duty acceptance in determining eligibility for credit, aligning with established legal principles and precedents.</description>
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