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    <title>2005 (5) TMI 502 - CESTAT, KOLKATA</title>
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    <description>The appeal challenging the denial of Modvat/Cenvat credit on Integrated Circuits and the dispute regarding the declaration of I.C. as an input under Rule 57G was dismissed by the Appellate Tribunal CESTAT, Kolkata. The Tribunal upheld the denial of credit, concluding that the appellant failed to meet the substantive requirement of declaring Integrated Circuits as inputs, despite arguments and case law citations presented.</description>
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      <description>The appeal challenging the denial of Modvat/Cenvat credit on Integrated Circuits and the dispute regarding the declaration of I.C. as an input under Rule 57G was dismissed by the Appellate Tribunal CESTAT, Kolkata. The Tribunal upheld the denial of credit, concluding that the appellant failed to meet the substantive requirement of declaring Integrated Circuits as inputs, despite arguments and case law citations presented.</description>
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