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    <title>2023 (4) TMI 1018 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant was entitled to the benefit of the 75% abatement from taxable value under Notification No. 01/2006-ST despite initially availing and later reversing the CENVAT Credit. The decision was based on established legal principles and previous judgments supporting the allowance of the benefit in such cases. The order-in-appeal denying the abatement was set aside, and the appeal was allowed.</description>
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      <description>The Tribunal held that the appellant was entitled to the benefit of the 75% abatement from taxable value under Notification No. 01/2006-ST despite initially availing and later reversing the CENVAT Credit. The decision was based on established legal principles and previous judgments supporting the allowance of the benefit in such cases. The order-in-appeal denying the abatement was set aside, and the appeal was allowed.</description>
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