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    <title>2014 (10) TMI 187 - CESTAT KOLKATA</title>
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    <description>The Tribunal found the deposit made by the Appellant sufficient to dispose of the Appeals without requiring further payment, as both parties agreed to this decision. The main dispute revolved around the availability of CENVAT Credit, with the Tribunal remitting the case to the Commissioner for a fresh decision after noting the maintenance of relevant records by the Appellant. The Commissioner was directed to consider the evidence presented and any additional evidence to support the correct availing of CENVAT Credit. The Appeals were allowed via remand, and Stay Petitions were disposed of accordingly.</description>
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      <title>2014 (10) TMI 187 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=252053</link>
      <description>The Tribunal found the deposit made by the Appellant sufficient to dispose of the Appeals without requiring further payment, as both parties agreed to this decision. The main dispute revolved around the availability of CENVAT Credit, with the Tribunal remitting the case to the Commissioner for a fresh decision after noting the maintenance of relevant records by the Appellant. The Commissioner was directed to consider the evidence presented and any additional evidence to support the correct availing of CENVAT Credit. The Appeals were allowed via remand, and Stay Petitions were disposed of accordingly.</description>
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