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    <title>2022 (5) TMI 1301 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order on both merits and limitation grounds. The demand for recovery of CENVAT credit, interest, penalties, and confiscation of capital goods was not sustained. The Tribunal emphasized that the appellants were entitled to CENVAT credit as the capital goods were used for manufacturing dutiable goods within the prescribed period, and there was no suppression of facts warranting the invocation of the extended period of limitation.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order on both merits and limitation grounds. The demand for recovery of CENVAT credit, interest, penalties, and confiscation of capital goods was not sustained. The Tribunal emphasized that the appellants were entitled to CENVAT credit as the capital goods were used for manufacturing dutiable goods within the prescribed period, and there was no suppression of facts warranting the invocation of the extended period of limitation.</description>
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