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    <title>2018 (1) TMI 48 - CESTAT MUMBAI</title>
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    <description>The Tribunal concluded that the appellant complied with Rule 7 before the 2012 amendment, allowing distribution of CENVAT credit among units without pro rata distribution. The demand to disallow the credit was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeals. The consistent judicial view supported the appellant&#039;s position, resolving the issue definitively.</description>
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      <description>The Tribunal concluded that the appellant complied with Rule 7 before the 2012 amendment, allowing distribution of CENVAT credit among units without pro rata distribution. The demand to disallow the credit was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeals. The consistent judicial view supported the appellant&#039;s position, resolving the issue definitively.</description>
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