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    <title>2023 (5) TMI 1151 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal filed by the Revenue, holding that the appellants had complied with Rule 6(3A) of the Cenvat Credit Rules, 2004 by reversing the entire credit availed on common inputs. The Tribunal found the impugned order legally sound, citing various decisions and case facts. It concluded that the Revenue failed to make a case for setting aside the order, resulting in the dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=438344</link>
      <description>The Tribunal dismissed the appeal filed by the Revenue, holding that the appellants had complied with Rule 6(3A) of the Cenvat Credit Rules, 2004 by reversing the entire credit availed on common inputs. The Tribunal found the impugned order legally sound, citing various decisions and case facts. It concluded that the Revenue failed to make a case for setting aside the order, resulting in the dismissal of the appeal.</description>
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