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    <title>2018 (9) TMI 1479 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, overturning the Commissioner&#039;s decision to deny Cenvat credit on disputed goods for the period March 2011. The Tribunal found that the disputed goods were integral to the manufacturing process and eligible for credit, emphasizing the legislative intent to prevent cascading effects. The appellant successfully demonstrated the essential role of the goods in their mining activities, leading to the ruling in their favor and setting aside the disallowance of credit, interest, and penalty imposed by the Commissioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=367743</link>
      <description>The Tribunal allowed the appeal, overturning the Commissioner&#039;s decision to deny Cenvat credit on disputed goods for the period March 2011. The Tribunal found that the disputed goods were integral to the manufacturing process and eligible for credit, emphasizing the legislative intent to prevent cascading effects. The appellant successfully demonstrated the essential role of the goods in their mining activities, leading to the ruling in their favor and setting aside the disallowance of credit, interest, and penalty imposed by the Commissioner.</description>
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      <pubDate>Thu, 07 Jun 2018 00:00:00 +0530</pubDate>
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