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    <title>2016 (4) TMI 106 - CHHATTISGARH HIGH COURT</title>
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    <description>The appeal against the final order of the Customs, Excise, Service Tax Appellate Tribunal regarding the application of Cenvat Credit on iron and steel items used as structurals was allowed. The Tribunal&#039;s decision to deny Cenvat Credit was overturned due to the limitation issue being time-barred, leading to the demand being set aside. The High Court emphasized the necessity for orders to include essential facts and reasons, remanding cases for fresh consideration when these principles were not followed. The matter was remanded for a new hearing, with directions for the parties to appear before the Tribunal, granting liberty for the Tribunal to proceed ex parte if necessary.</description>
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      <description>The appeal against the final order of the Customs, Excise, Service Tax Appellate Tribunal regarding the application of Cenvat Credit on iron and steel items used as structurals was allowed. The Tribunal&#039;s decision to deny Cenvat Credit was overturned due to the limitation issue being time-barred, leading to the demand being set aside. The High Court emphasized the necessity for orders to include essential facts and reasons, remanding cases for fresh consideration when these principles were not followed. The matter was remanded for a new hearing, with directions for the parties to appear before the Tribunal, granting liberty for the Tribunal to proceed ex parte if necessary.</description>
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