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    <title>2019 (12) TMI 1122 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the order confirming the demand for irregular CENVAT credit. The appellant&#039;s appeal was allowed based on the legality of the credit availed and the activity of cutting and slitting coils into strips not amounting to manufacture. The Tribunal emphasized that duty paid on final products should be considered as reversal of ineligible credit on inputs, relieving the appellant from the obligation to repay the credit.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the order confirming the demand for irregular CENVAT credit. The appellant&#039;s appeal was allowed based on the legality of the credit availed and the activity of cutting and slitting coils into strips not amounting to manufacture. The Tribunal emphasized that duty paid on final products should be considered as reversal of ineligible credit on inputs, relieving the appellant from the obligation to repay the credit.</description>
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