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    <title>2025 (5) TMI 261 - CESTAT NEW DELHI</title>
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    <description>CESTAT New Delhi allowed the appeals, setting aside the denial of CENVAT credit on inputs and capital goods. The Tribunal held that credit on inputs was validly claimed as consequential relief from a previous order and did not violate Rule 6(1). Regarding capital goods, the Tribunal found they were not used exclusively for exempted goods manufacture as the assessee also paid duty on some products, thus Rule 6(4) was not violated. Penalties under Section 11AC and Rule 26 were also set aside.</description>
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    <pubDate>Fri, 02 May 2025 00:00:00 +0530</pubDate>
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      <title>2025 (5) TMI 261 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=769989</link>
      <description>CESTAT New Delhi allowed the appeals, setting aside the denial of CENVAT credit on inputs and capital goods. The Tribunal held that credit on inputs was validly claimed as consequential relief from a previous order and did not violate Rule 6(1). Regarding capital goods, the Tribunal found they were not used exclusively for exempted goods manufacture as the assessee also paid duty on some products, thus Rule 6(4) was not violated. Penalties under Section 11AC and Rule 26 were also set aside.</description>
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      <pubDate>Fri, 02 May 2025 00:00:00 +0530</pubDate>
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