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    <title>2010 (10) TMI 458 - CESTAT, KOLKATA</title>
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    <description>CENVAT credit was treated as not deniable for processing loss after job work where the Revenue did not dispute the nature of the loss, and the corresponding demand was set aside. Duplicate denial on the same challans required fresh verification, so that issue was remanded for reconsideration. Credit was also remanded where dealer invoices omitted duty-payment particulars but the inputs were otherwise duty paid. Credit on Spoon and ARN was disallowed for lack of technical evidence, while credit on assembly canvas and refractories used in the furnace was allowed following the assessee&#039;s earlier case. Credit could not be appropriated after transfer of the business unit to a separate legal entity.</description>
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    <pubDate>Tue, 19 Oct 2010 00:00:00 +0530</pubDate>
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      <title>2010 (10) TMI 458 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=204673</link>
      <description>CENVAT credit was treated as not deniable for processing loss after job work where the Revenue did not dispute the nature of the loss, and the corresponding demand was set aside. Duplicate denial on the same challans required fresh verification, so that issue was remanded for reconsideration. Credit was also remanded where dealer invoices omitted duty-payment particulars but the inputs were otherwise duty paid. Credit on Spoon and ARN was disallowed for lack of technical evidence, while credit on assembly canvas and refractories used in the furnace was allowed following the assessee&#039;s earlier case. Credit could not be appropriated after transfer of the business unit to a separate legal entity.</description>
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      <pubDate>Tue, 19 Oct 2010 00:00:00 +0530</pubDate>
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