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    <title>2018 (4) TMI 217 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore allowed the appellant&#039;s appeal, overturning the decision of the Commissioner(Appeals) regarding the denial of CENVAT credit on returned goods. The Tribunal held that the denial based on a procedural lapse was not valid under the law, emphasizing that the goods were duty paid and there was no revenue loss to the Department. Citing legal precedents, the Tribunal concluded that the denial of credit solely on procedural grounds was unsustainable, ultimately ruling in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=358106</link>
      <description>The Appellate Tribunal CESTAT Bangalore allowed the appellant&#039;s appeal, overturning the decision of the Commissioner(Appeals) regarding the denial of CENVAT credit on returned goods. The Tribunal held that the denial based on a procedural lapse was not valid under the law, emphasizing that the goods were duty paid and there was no revenue loss to the Department. Citing legal precedents, the Tribunal concluded that the denial of credit solely on procedural grounds was unsustainable, ultimately ruling in favor of the appellant.</description>
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