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    <title>2023 (2) TMI 439 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal allowed the appeal in a case concerning the alleged irregular availment of CENVAT credit by the appellant. The appellant returned rejected Bare Copper Strip for Job work within 180 days, complying with CENVAT Credit Rules. The Tribunal found no basis to deny the credit, supported by documentary evidence and proper adherence to rules. The decision granted consequential relief to the appellant, emphasizing compliance and lack of discrepancies in material transactions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=433924</link>
      <description>The Appellate Tribunal allowed the appeal in a case concerning the alleged irregular availment of CENVAT credit by the appellant. The appellant returned rejected Bare Copper Strip for Job work within 180 days, complying with CENVAT Credit Rules. The Tribunal found no basis to deny the credit, supported by documentary evidence and proper adherence to rules. The decision granted consequential relief to the appellant, emphasizing compliance and lack of discrepancies in material transactions.</description>
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