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    <title>2020 (3) TMI 195 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT Chandigarh allowed the appeals, setting aside the impugned orders that denied Cenvat credit to the appellants for cutting and slitting CR Coils into sheets. The Tribunal held that the duty payments made by the appellants constituted reversal of Cenvat credit sought by the revenue, as the goods were cleared after utilizing Cenvat credit. The decision was based on a similar case precedent from the Hon&#039;ble Bombay High Court, leading to the conclusion that the appellants were entitled to avail Cenvat credit.</description>
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      <description>The Appellate Tribunal CESTAT Chandigarh allowed the appeals, setting aside the impugned orders that denied Cenvat credit to the appellants for cutting and slitting CR Coils into sheets. The Tribunal held that the duty payments made by the appellants constituted reversal of Cenvat credit sought by the revenue, as the goods were cleared after utilizing Cenvat credit. The decision was based on a similar case precedent from the Hon&#039;ble Bombay High Court, leading to the conclusion that the appellants were entitled to avail Cenvat credit.</description>
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