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    <title>2024 (1) TMI 391 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the impugned order regarding the recovery of central excise duties and irregular availment of CENVAT Credit by the assessee. It found that the disallowance of credit lacked proper justification and was based on insufficient evidence. The case was remanded to the original authority for a fresh determination, requiring a review of the facts and judicial precedents cited by the appellant. The Tribunal emphasized the necessity of factual evidence to support claims of ineligibility in credit availing.</description>
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      <description>The Tribunal set aside the impugned order regarding the recovery of central excise duties and irregular availment of CENVAT Credit by the assessee. It found that the disallowance of credit lacked proper justification and was based on insufficient evidence. The case was remanded to the original authority for a fresh determination, requiring a review of the facts and judicial precedents cited by the appellant. The Tribunal emphasized the necessity of factual evidence to support claims of ineligibility in credit availing.</description>
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