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    <title>2020 (1) TMI 369 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, granting the appellant relief by recognizing their entitlement to Cenvat credit without proportionate distribution, emphasizing the discretionary nature of credit distribution under Rule 7, and highlighting the importance of factual accuracy in observations regarding exemptions.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant relief by recognizing their entitlement to Cenvat credit without proportionate distribution, emphasizing the discretionary nature of credit distribution under Rule 7, and highlighting the importance of factual accuracy in observations regarding exemptions.</description>
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