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    <title>2023 (10) TMI 958 - CESTAT BANGALORE</title>
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    <description>The Tribunal modified the impugned Order by setting aside the demand for CENVAT Credit of Rs. 2,40,75,746/- along with interest and penalty, as the processes undertaken by the appellant were deemed to constitute manufacture, making the credit admissible. However, the Tribunal confirmed the recovery of the suo moto credit of Rs. 28,700/- with interest and penalty, as it was found to be irregular based on precedent. The appeal was disposed of in accordance with these findings.</description>
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      <description>The Tribunal modified the impugned Order by setting aside the demand for CENVAT Credit of Rs. 2,40,75,746/- along with interest and penalty, as the processes undertaken by the appellant were deemed to constitute manufacture, making the credit admissible. However, the Tribunal confirmed the recovery of the suo moto credit of Rs. 28,700/- with interest and penalty, as it was found to be irregular based on precedent. The appeal was disposed of in accordance with these findings.</description>
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