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    <title>2023 (4) TMI 762 - CESTAT DELHI</title>
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    <description>The Tribunal allowed the appeals in favor of the appellants, permitting them to utilize cenvat credit for Education Cess and SHE Cess paid through DEPB scrips towards central excise duty. The Tribunal relied on a previous decision and a specific notification allowing importers to avail cenvat credit, finding no merit in the impugned order. Consequential relief was to be granted as per the law, with the issue no longer open to question based on the previous decision. [Order pronounced on 6.4.2023]</description>
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      <description>The Tribunal allowed the appeals in favor of the appellants, permitting them to utilize cenvat credit for Education Cess and SHE Cess paid through DEPB scrips towards central excise duty. The Tribunal relied on a previous decision and a specific notification allowing importers to avail cenvat credit, finding no merit in the impugned order. Consequential relief was to be granted as per the law, with the issue no longer open to question based on the previous decision. [Order pronounced on 6.4.2023]</description>
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