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    <title>2020 (1) TMI 580 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing their appeal against the disallowance of CENVAT credit. The decision highlighted the retrospective application of beneficial circulars, the binding nature of Board-issued circulars, and the permissibility of availing credit proportionately for common inputs. The Tribunal found no fault in the timing of availing CENVAT credit and granted relief to the appellants as per the law.</description>
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      <description>The Tribunal ruled in favor of the appellants, allowing their appeal against the disallowance of CENVAT credit. The decision highlighted the retrospective application of beneficial circulars, the binding nature of Board-issued circulars, and the permissibility of availing credit proportionately for common inputs. The Tribunal found no fault in the timing of availing CENVAT credit and granted relief to the appellants as per the law.</description>
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