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    <title>2022 (12) TMI 348 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned Order-in-Original. The appellant&#039;s challenge against the demand under Rule 6(3) of CENVAT Credit Rules, 2004 was successful as the appellant had reversed the disputed CENVAT credit, rendering the demand and penalty unjustified. The Tribunal emphasized the appellant&#039;s compliance efforts and reliance on the Chandrapur Magnet case precedent. Consequently, the appellant was granted consequential relief, and the impugned order was overturned.</description>
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      <title>2022 (12) TMI 348 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=431231</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned Order-in-Original. The appellant&#039;s challenge against the demand under Rule 6(3) of CENVAT Credit Rules, 2004 was successful as the appellant had reversed the disputed CENVAT credit, rendering the demand and penalty unjustified. The Tribunal emphasized the appellant&#039;s compliance efforts and reliance on the Chandrapur Magnet case precedent. Consequently, the appellant was granted consequential relief, and the impugned order was overturned.</description>
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