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    <title>2016 (7) TMI 551 - CESTAT KOLKATA</title>
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    <description>The appellant&#039;s receipt of compensation from the supplier for project delay did not affect the admissibility of Cenvat Credit on capital goods. The court found that the compensation did not reduce the prices of the goods or result in a duty refund for the supplier. Relying on precedent and a CBEC Circular, the court allowed the appeal, setting aside the Order-in-Original and affirming the appellant&#039;s right to retain the Cenvat Credit.</description>
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      <description>The appellant&#039;s receipt of compensation from the supplier for project delay did not affect the admissibility of Cenvat Credit on capital goods. The court found that the compensation did not reduce the prices of the goods or result in a duty refund for the supplier. Relying on precedent and a CBEC Circular, the court allowed the appeal, setting aside the Order-in-Original and affirming the appellant&#039;s right to retain the Cenvat Credit.</description>
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