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    <title>2007 (11) TMI 497 - CESTAT, KOLKATA</title>
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    <description>The Tribunal allowed the appellant to avail Cenvat credit pre-installation of capital goods for duty liability post-credit entry, emphasizing genuine difficulty faced. Restoration of appeal was granted due to non-appearance at the hearing, preventing denial of justice. The appellant was found eligible for Cenvat credit pre-installation, compensating revenue with interest for credit availed. The Tribunal directed the appellant to deposit penalty and interest for wrong credit availment, setting aside the impugned order and ensuring proper compensation for revenue.</description>
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    <pubDate>Thu, 15 Nov 2007 00:00:00 +0530</pubDate>
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      <title>2007 (11) TMI 497 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=123165</link>
      <description>The Tribunal allowed the appellant to avail Cenvat credit pre-installation of capital goods for duty liability post-credit entry, emphasizing genuine difficulty faced. Restoration of appeal was granted due to non-appearance at the hearing, preventing denial of justice. The appellant was found eligible for Cenvat credit pre-installation, compensating revenue with interest for credit availed. The Tribunal directed the appellant to deposit penalty and interest for wrong credit availment, setting aside the impugned order and ensuring proper compensation for revenue.</description>
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      <pubDate>Thu, 15 Nov 2007 00:00:00 +0530</pubDate>
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