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    <title>2021 (6) TMI 783 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal filed by Revenue, finding no merit in their arguments. The respondents were deemed to have rightfully availed Cenvat Credit on duty paid inputs, complying with the Cenvat scheme and rules. The judgment emphasized the significance of duty payment and input utilization in determining Cenvat Credit eligibility, concluding in favor of the respondents in line with established legal principles and precedents.</description>
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      <description>The Tribunal dismissed the appeal filed by Revenue, finding no merit in their arguments. The respondents were deemed to have rightfully availed Cenvat Credit on duty paid inputs, complying with the Cenvat scheme and rules. The judgment emphasized the significance of duty payment and input utilization in determining Cenvat Credit eligibility, concluding in favor of the respondents in line with established legal principles and precedents.</description>
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