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    <title>2018 (8) TMI 689 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the imposition of penalties and interest charges under the CENVAT Credit Rules. The decision was based on the concept of revenue neutrality in transactions with the appellant&#039;s sister unit, where duty paid was available as input credit. The Tribunal emphasized the importance of considering all relevant factors in determining duty demands, interest rates, and penalties, ultimately ruling in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeal, setting aside the imposition of penalties and interest charges under the CENVAT Credit Rules. The decision was based on the concept of revenue neutrality in transactions with the appellant&#039;s sister unit, where duty paid was available as input credit. The Tribunal emphasized the importance of considering all relevant factors in determining duty demands, interest rates, and penalties, ultimately ruling in favor of the appellant.</description>
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