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    <title>2013 (12) TMI 1191 - CESTAT KOLKATA</title>
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    <description>The tribunal found merit in the appellant&#039;s argument that the obligation to reverse credit on scrap of capital goods arose only from 16.05.2005, absolving them of liability for the period before that date. The tribunal directed the appellant to deposit 25% of the CENVAT Credit amount and waived the balance, staying the recovery process pending appeal. Compliance was ordered by a specified date.</description>
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      <description>The tribunal found merit in the appellant&#039;s argument that the obligation to reverse credit on scrap of capital goods arose only from 16.05.2005, absolving them of liability for the period before that date. The tribunal directed the appellant to deposit 25% of the CENVAT Credit amount and waived the balance, staying the recovery process pending appeal. Compliance was ordered by a specified date.</description>
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