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    <title>2013 (10) TMI 490 - CESTAT KOLKATA</title>
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    <description>The Tribunal directed the Appellants, engaged in shoe manufacturing, to make a pre-deposit of 25% of the duty confirmed under Section 11AC read with rule 15 of CENVAT Credit Rules, 2004. The Appellants failed to establish the payment of sales tax as claimed, leading to the disallowance of deduction of sales tax in computing 10% of the price under Rule 6(3)(b) of CENVAT Credit Rules, 2004. The Tribunal allowed deduction of a certain amount already deposited by the Appellants, with the remaining balance to be deposited within six weeks. Recovery was stayed during the appeal&#039;s pendency.</description>
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    <pubDate>Tue, 27 Aug 2013 00:00:00 +0530</pubDate>
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      <title>2013 (10) TMI 490 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=238035</link>
      <description>The Tribunal directed the Appellants, engaged in shoe manufacturing, to make a pre-deposit of 25% of the duty confirmed under Section 11AC read with rule 15 of CENVAT Credit Rules, 2004. The Appellants failed to establish the payment of sales tax as claimed, leading to the disallowance of deduction of sales tax in computing 10% of the price under Rule 6(3)(b) of CENVAT Credit Rules, 2004. The Tribunal allowed deduction of a certain amount already deposited by the Appellants, with the remaining balance to be deposited within six weeks. Recovery was stayed during the appeal&#039;s pendency.</description>
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      <pubDate>Tue, 27 Aug 2013 00:00:00 +0530</pubDate>
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