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    <title>2021 (12) TMI 423 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. The decision was based on the lack of specific allegations in the show cause notice regarding the origin of the scrap and the absence of evidence that the appellant had taken credit on the relevant capital goods. As a result, the appellant was entitled to consequential benefits as per the law.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. The decision was based on the lack of specific allegations in the show cause notice regarding the origin of the scrap and the absence of evidence that the appellant had taken credit on the relevant capital goods. As a result, the appellant was entitled to consequential benefits as per the law.</description>
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