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    <title>2021 (7) TMI 296 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming CENVAT credit demand against one party and dismissed appeals against penalty imposition for other parties. The issue of distributing credits between manufacturing plants and contract manufacturing units was referred to a Larger Bench, which deemed the distribution legal. Consequently, all three appeals were allowed in favor of the appellants, clarifying entitlement to CENVAT credit when input services are linked to goods with paid excise duty.</description>
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      <description>The Tribunal set aside the order confirming CENVAT credit demand against one party and dismissed appeals against penalty imposition for other parties. The issue of distributing credits between manufacturing plants and contract manufacturing units was referred to a Larger Bench, which deemed the distribution legal. Consequently, all three appeals were allowed in favor of the appellants, clarifying entitlement to CENVAT credit when input services are linked to goods with paid excise duty.</description>
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