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    <title>2023 (8) TMI 601 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals, setting aside the denial of cenvat credit on imported inputs. It found discrepancies in the Department&#039;s evidence and noted that duty paid on final products should entitle the appellant to cenvat credit, even if the processes did not amount to manufacture. Relying on established legal principles, the Tribunal ruled in favor of the appellant, granting consequential relief.</description>
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      <description>The Tribunal allowed the appeals, setting aside the denial of cenvat credit on imported inputs. It found discrepancies in the Department&#039;s evidence and noted that duty paid on final products should entitle the appellant to cenvat credit, even if the processes did not amount to manufacture. Relying on established legal principles, the Tribunal ruled in favor of the appellant, granting consequential relief.</description>
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