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    <title>2018 (3) TMI 190 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled against the appellant/assessee&#039;s eligibility for Cenvat credit on tower materials based on the precedent set by the Larger Bench. The judgment highlighted the absence of malafide intent and set aside penalties due to the appellant&#039;s status as a government-owned entity. The Revenue&#039;s appeal was allowed, and the appeals by the assessee/appellant were dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=356487</link>
      <description>The Tribunal ruled against the appellant/assessee&#039;s eligibility for Cenvat credit on tower materials based on the precedent set by the Larger Bench. The judgment highlighted the absence of malafide intent and set aside penalties due to the appellant&#039;s status as a government-owned entity. The Revenue&#039;s appeal was allowed, and the appeals by the assessee/appellant were dismissed.</description>
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