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    <title>2006 (9) TMI 333 - CESTAT, KOLKATA</title>
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    <description>The case involves a dispute between the Commissioner of Central Excise and the Steel Authority of India (RSP) regarding the denial of Modvat Credit. The first issue concerns the misplacement of duty paying documents, while the second issue revolves around the classification of an item called &#039;Guide Car&#039; for Cenvat Credit. The company argues that the item should be classified under sub-heading 8428.90, making it eligible for credit. The court granted a waiver of pre-deposit and Stay pending a final hearing scheduled for November 6, 2006, indicating a favorable stance towards the applicant/appellant company.</description>
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    <pubDate>Tue, 26 Sep 2006 00:00:00 +0530</pubDate>
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      <title>2006 (9) TMI 333 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=118668</link>
      <description>The case involves a dispute between the Commissioner of Central Excise and the Steel Authority of India (RSP) regarding the denial of Modvat Credit. The first issue concerns the misplacement of duty paying documents, while the second issue revolves around the classification of an item called &#039;Guide Car&#039; for Cenvat Credit. The company argues that the item should be classified under sub-heading 8428.90, making it eligible for credit. The court granted a waiver of pre-deposit and Stay pending a final hearing scheduled for November 6, 2006, indicating a favorable stance towards the applicant/appellant company.</description>
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      <pubDate>Tue, 26 Sep 2006 00:00:00 +0530</pubDate>
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