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    <title>2018 (4) TMI 55 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the denial of Cenvat credit and deleting the imposed penalty. The decision was influenced by a previous case where the Revenue had allowed the credit fully, emphasizing the importance of invoice details and cautioning against denying credit on technical grounds. The appellant, engaged in manufacturing bitumen Emulsion &amp;amp; Modified Emulsion, successfully argued for the allowance of Cenvat credit for banking and financial services, ultimately receiving consequential benefits as per the law.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the denial of Cenvat credit and deleting the imposed penalty. The decision was influenced by a previous case where the Revenue had allowed the credit fully, emphasizing the importance of invoice details and cautioning against denying credit on technical grounds. The appellant, engaged in manufacturing bitumen Emulsion &amp;amp; Modified Emulsion, successfully argued for the allowance of Cenvat credit for banking and financial services, ultimately receiving consequential benefits as per the law.</description>
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