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    <title>2024 (8) TMI 605 - CESTAT NEW DELHI</title>
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    <description>The appeal concerning Cenvat credit demands was remanded for further examination by the adjudicating authority. The initial order was set aside due to insufficient verification by the Commissioner (Appeals). The remand involves two issues: a mismatch in credit records and excess credit claims, as well as credit taken during the Excise to GST transition. The adjudicating authority must reassess these issues, considering technical discrepancies and relevant circulars, to ensure accurate determination of Cenvat credit entitlements.</description>
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      <link>https://www.taxtmi.com/caselaws?id=756901</link>
      <description>The appeal concerning Cenvat credit demands was remanded for further examination by the adjudicating authority. The initial order was set aside due to insufficient verification by the Commissioner (Appeals). The remand involves two issues: a mismatch in credit records and excess credit claims, as well as credit taken during the Excise to GST transition. The adjudicating authority must reassess these issues, considering technical discrepancies and relevant circulars, to ensure accurate determination of Cenvat credit entitlements.</description>
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