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    <title>2018 (3) TMI 1386 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by remanding the matter to the original authority for a fresh decision. The Tribunal emphasized the need for a personal hearing for the appellant before concluding on the Cenvat credit and penalty imposition. The judgment focused on the importance of proper documentation for availing Cenvat credit, the exclusion of certain premiums from the credit, and the requirement for a thorough reevaluation by the original authority in line with statutory provisions and relevant legal precedents.</description>
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      <description>The Tribunal allowed the appeal by remanding the matter to the original authority for a fresh decision. The Tribunal emphasized the need for a personal hearing for the appellant before concluding on the Cenvat credit and penalty imposition. The judgment focused on the importance of proper documentation for availing Cenvat credit, the exclusion of certain premiums from the credit, and the requirement for a thorough reevaluation by the original authority in line with statutory provisions and relevant legal precedents.</description>
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