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    <title>2018 (1) TMI 467 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals of JVIPL, GRPL, and JMWIPL, setting aside the impugned orders and granting consequential benefits. The denial of Cenvat credit on copper cathodes was deemed unjustified, and allegations of fraudulent availing of credit and non-receipt of copper scrap were unsubstantiated. The jurisdiction issue regarding the Commissioner of Central Excise, Delhi-II was noted, and discrepancies in burning loss were attributed to furnace differences. Validity of refund claims under Notification No. 56/2002-CE was upheld, and the issue of limitation was not addressed as the appeals were allowed on merits.</description>
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      <title>2018 (1) TMI 467 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=353731</link>
      <description>The Tribunal allowed the appeals of JVIPL, GRPL, and JMWIPL, setting aside the impugned orders and granting consequential benefits. The denial of Cenvat credit on copper cathodes was deemed unjustified, and allegations of fraudulent availing of credit and non-receipt of copper scrap were unsubstantiated. The jurisdiction issue regarding the Commissioner of Central Excise, Delhi-II was noted, and discrepancies in burning loss were attributed to furnace differences. Validity of refund claims under Notification No. 56/2002-CE was upheld, and the issue of limitation was not addressed as the appeals were allowed on merits.</description>
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