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    <title>2013 (10) TMI 1190 - CESTAT KOLKATA</title>
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    <description>The Tribunal denied the application for a waiver of predeposit of CENVAT Credit and penalty, directing the Applicant to make a predeposit of 25% of the CENVAT Credit within eight weeks. Failure to comply would lead to the dismissal of the Appeal without further notice to the Applicant. The Tribunal emphasized the need to apply the definition of capital goods under the CENVAT Credit Rules, 2004 for the relevant period, from January 2009 to April 2009.</description>
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      <description>The Tribunal denied the application for a waiver of predeposit of CENVAT Credit and penalty, directing the Applicant to make a predeposit of 25% of the CENVAT Credit within eight weeks. Failure to comply would lead to the dismissal of the Appeal without further notice to the Applicant. The Tribunal emphasized the need to apply the definition of capital goods under the CENVAT Credit Rules, 2004 for the relevant period, from January 2009 to April 2009.</description>
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