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    <title>2019 (5) TMI 971 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the Commissioner&#039;s order, finding that the Respondent correctly availed CENVAT credit and did not need to reverse it. The Tribunal concluded that the necessary conditions for availing credit were met, and the accounting practice of debiting to the launch expense account did not equate to writing off the inputs.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the Commissioner&#039;s order, finding that the Respondent correctly availed CENVAT credit and did not need to reverse it. The Tribunal concluded that the necessary conditions for availing credit were met, and the accounting practice of debiting to the launch expense account did not equate to writing off the inputs.</description>
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