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    <title>2017 (6) TMI 1001 - MADRAS HIGH COURT</title>
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    <description>The appeals filed by the Assessee, Ramco Cements Limited, against two orders of the Customs, Excise, and Service Tax Appellate Tribunal were allowed. The Assessee claimed MODVAT credit, including for steel wire, which was initially denied. Despite a rectification application following a favorable Supreme Court judgment, the Tribunal dismissed it. The Court confirmed steel wire was part of the Supreme Court proceedings, leading to allowing one appeal. Additionally, the Court corrected the Tribunal&#039;s misdirection on the period of limitation. Ultimately, both appeals favored the Assessee, with no costs awarded.</description>
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      <title>2017 (6) TMI 1001 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=344730</link>
      <description>The appeals filed by the Assessee, Ramco Cements Limited, against two orders of the Customs, Excise, and Service Tax Appellate Tribunal were allowed. The Assessee claimed MODVAT credit, including for steel wire, which was initially denied. Despite a rectification application following a favorable Supreme Court judgment, the Tribunal dismissed it. The Court confirmed steel wire was part of the Supreme Court proceedings, leading to allowing one appeal. Additionally, the Court corrected the Tribunal&#039;s misdirection on the period of limitation. Ultimately, both appeals favored the Assessee, with no costs awarded.</description>
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      <pubDate>Tue, 20 Jun 2017 00:00:00 +0530</pubDate>
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