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    <title>2022 (12) TMI 10 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming the wrongly availed Cenvat Credit demand, noting the appellant provided necessary documents and the demand was based on irrelevant findings. The rejection of the appeal for lack of mandatory pre-deposit was overturned as the appellant had fulfilled the deposit requirement. The invocation of the extended period without alleging suppression was deemed time-barred, as the appellant had disclosed all necessary details and had no motive to evade tax. The Tribunal allowed the appeal based on these findings and discussions.</description>
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      <title>2022 (12) TMI 10 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=430893</link>
      <description>The Tribunal set aside the order confirming the wrongly availed Cenvat Credit demand, noting the appellant provided necessary documents and the demand was based on irrelevant findings. The rejection of the appeal for lack of mandatory pre-deposit was overturned as the appellant had fulfilled the deposit requirement. The invocation of the extended period without alleging suppression was deemed time-barred, as the appellant had disclosed all necessary details and had no motive to evade tax. The Tribunal allowed the appeal based on these findings and discussions.</description>
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