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    <title>2016 (12) TMI 1618 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the decision disallowing Cenvat Credit on duty paid returned goods, ruling that separate records are not required for claiming such credit. The matter was remanded for a fresh decision, allowing both parties to present evidence. The appellant was granted a reasonable opportunity to be heard, and the appeal was allowed for reconsideration by the Adjudicating Authority based on the documents and case laws presented.</description>
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      <description>The Tribunal set aside the decision disallowing Cenvat Credit on duty paid returned goods, ruling that separate records are not required for claiming such credit. The matter was remanded for a fresh decision, allowing both parties to present evidence. The appellant was granted a reasonable opportunity to be heard, and the appeal was allowed for reconsideration by the Adjudicating Authority based on the documents and case laws presented.</description>
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