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    <title>2022 (4) TMI 726 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, set aside the impugned order, and granted the appellant the entitlement to cenvat credit under dispute, along with consequential benefits as per the law. The denial of cenvat credit based solely on the non-production of the original bill of entry was deemed unreasonable, as the machinery was imported, cleared provisionally, and installed in the factory as certified by the Range Superintendent.</description>
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      <description>The Tribunal allowed the appeal, set aside the impugned order, and granted the appellant the entitlement to cenvat credit under dispute, along with consequential benefits as per the law. The denial of cenvat credit based solely on the non-production of the original bill of entry was deemed unreasonable, as the machinery was imported, cleared provisionally, and installed in the factory as certified by the Range Superintendent.</description>
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