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    <title>2020 (4) TMI 40 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the decision against the appellant regarding availing Cenvat credit on duty paid inputs and reversal of value for cleared waste and scrap. Relying on the Allahabad High Court&#039;s judgment declaring the Board&#039;s Circular ultra vires, the Tribunal granted consequential relief to the appellant, finding no merit in the demand for duty payment based on the invalidated Circular.</description>
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      <description>The Tribunal allowed the appeal, setting aside the decision against the appellant regarding availing Cenvat credit on duty paid inputs and reversal of value for cleared waste and scrap. Relying on the Allahabad High Court&#039;s judgment declaring the Board&#039;s Circular ultra vires, the Tribunal granted consequential relief to the appellant, finding no merit in the demand for duty payment based on the invalidated Circular.</description>
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