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    <title>2008 (9) TMI 675 - CESTAT, KOLKATA</title>
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    <description>The case involved disputes over the disallowance and allowance of Cenvat credit on various materials for setting up a sponge iron plant. The Department contested the allowance of credit on certain items, relying on legal provisions and past decisions, while the appellant argued for the eligibility of these items based on precedents. After considering the arguments, the court remanded the matter for fresh adjudication, stressing the importance of factual verification and consideration of recent decisions in determining the eligibility of items for Cenvat credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=124667</link>
      <description>The case involved disputes over the disallowance and allowance of Cenvat credit on various materials for setting up a sponge iron plant. The Department contested the allowance of credit on certain items, relying on legal provisions and past decisions, while the appellant argued for the eligibility of these items based on precedents. After considering the arguments, the court remanded the matter for fresh adjudication, stressing the importance of factual verification and consideration of recent decisions in determining the eligibility of items for Cenvat credit.</description>
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