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    <title>2013 (10) TMI 995 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted total waiver of duty and penalty, waiving the pre-deposit and staying the recovery during the appeal&#039;s pendency. This decision was based on the interpretation of eligibility for cenvat credit on specific items, the consistent approach in similar cases, and the acknowledgment of the limitation issue by the Department. The Tribunal aligned with past decisions, considering arguments from both parties, and ultimately ruled in favor of the applicant.</description>
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      <description>The Tribunal granted total waiver of duty and penalty, waiving the pre-deposit and staying the recovery during the appeal&#039;s pendency. This decision was based on the interpretation of eligibility for cenvat credit on specific items, the consistent approach in similar cases, and the acknowledgment of the limitation issue by the Department. The Tribunal aligned with past decisions, considering arguments from both parties, and ultimately ruled in favor of the applicant.</description>
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