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    <title>2018 (5) TMI 87 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal found that the appellant had availed credit on inputs and passed it on to another party, with the credit being deemed admissible to the other party as the inputs were utilized in manufacturing finished goods. The demand against the appellant for recovery of wrongly availed credit was set aside. The matter was remanded for further assessment of admissible credit and penalty imposition, emphasizing the need for a detailed examination of credit eligibility and penalty aspects.</description>
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      <description>The Tribunal found that the appellant had availed credit on inputs and passed it on to another party, with the credit being deemed admissible to the other party as the inputs were utilized in manufacturing finished goods. The demand against the appellant for recovery of wrongly availed credit was set aside. The matter was remanded for further assessment of admissible credit and penalty imposition, emphasizing the need for a detailed examination of credit eligibility and penalty aspects.</description>
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