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    <title>2017 (1) TMI 1121 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal by remanding the case for further examination, stressing the necessity of proving the items&#039; use in the manufacturing process to ascertain their eligibility for Cenvat Credit. The Adjudicating Authority was directed to reconsider the matter with additional evidence provided by the appellant and the Commissioner, expediting the decision-making process due to the case&#039;s age.</description>
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      <description>The Tribunal allowed the appeal by remanding the case for further examination, stressing the necessity of proving the items&#039; use in the manufacturing process to ascertain their eligibility for Cenvat Credit. The Adjudicating Authority was directed to reconsider the matter with additional evidence provided by the appellant and the Commissioner, expediting the decision-making process due to the case&#039;s age.</description>
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