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    <title>2013 (11) TMI 844 - CESTAT KOLKATA</title>
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    <description>The Tribunal directed the appellant to deposit Rs.1.00 Crore within four weeks, with the balance amount of Cenvat Credit and penalty waived and recovery stayed during the appeal&#039;s pendency. The Tribunal found it challenging to determine the exact quantum of Cenvat Credit related to storage tanks and structures but acknowledged arguments regarding pipes, fittings, and input services. Considering the appellant&#039;s financial condition and Revenue&#039;s interests, the Tribunal balanced the parties&#039; positions by allowing a partial deposit and waiving the remaining amount.</description>
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      <title>2013 (11) TMI 844 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=239667</link>
      <description>The Tribunal directed the appellant to deposit Rs.1.00 Crore within four weeks, with the balance amount of Cenvat Credit and penalty waived and recovery stayed during the appeal&#039;s pendency. The Tribunal found it challenging to determine the exact quantum of Cenvat Credit related to storage tanks and structures but acknowledged arguments regarding pipes, fittings, and input services. Considering the appellant&#039;s financial condition and Revenue&#039;s interests, the Tribunal balanced the parties&#039; positions by allowing a partial deposit and waiving the remaining amount.</description>
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