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    <title>2020 (1) TMI 378 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, setting aside the impugned order and granting the appellant consequential benefits. The appellant was entitled to Cenvat credit on capital goods used for manufacturing dutiable goods or goods cleared for export, even if some clearances were exempt. The penalties imposed on the appellant company and its directors were also set aside. The Tribunal found that the demand for the period up to April 2015 was time-barred, and discrepancies in invoices did not invalidate the appellant&#039;s right to Cenvat credit.</description>
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      <description>The Tribunal allowed the appeals, setting aside the impugned order and granting the appellant consequential benefits. The appellant was entitled to Cenvat credit on capital goods used for manufacturing dutiable goods or goods cleared for export, even if some clearances were exempt. The penalties imposed on the appellant company and its directors were also set aside. The Tribunal found that the demand for the period up to April 2015 was time-barred, and discrepancies in invoices did not invalidate the appellant&#039;s right to Cenvat credit.</description>
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