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    <title>2006 (6) TMI 110 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the order denying Cenvat credit to the appellant due to a duty rate discrepancy, ruling that the appellant could avail credit based on the duty rate paid by the supplier at the time of clearance, even if it exceeded the standard rate. The Tribunal emphasized that as long as the revenue did not object to the higher duty paid by the supplier, the appellant should not be limited to claiming credit at the standard rate. Consequently, the appeal was allowed in favor of the appellant.</description>
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      <title>2006 (6) TMI 110 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=31906</link>
      <description>The Tribunal set aside the order denying Cenvat credit to the appellant due to a duty rate discrepancy, ruling that the appellant could avail credit based on the duty rate paid by the supplier at the time of clearance, even if it exceeded the standard rate. The Tribunal emphasized that as long as the revenue did not object to the higher duty paid by the supplier, the appellant should not be limited to claiming credit at the standard rate. Consequently, the appeal was allowed in favor of the appellant.</description>
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      <pubDate>Wed, 21 Jun 2006 00:00:00 +0530</pubDate>
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