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    <title>2016 (11) TMI 1472 - CESTAT KOLKATA</title>
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    <description>The Tribunal partially allowed the appeals filed by the appellants against Orders-in-Appeal concerning the disallowance of Cenvat credit on capital goods. The Tribunal set aside the penalty but upheld the duty demand. It accepted the appellant&#039;s submission of certified photocopies as evidence of the receipt of capital goods, noting no evidence of fraud or intent to evade duty. The decision provided relief to the appellants, emphasizing their lack of intent to evade duty while affirming the duty demand.</description>
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      <title>2016 (11) TMI 1472 - CESTAT KOLKATA</title>
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      <description>The Tribunal partially allowed the appeals filed by the appellants against Orders-in-Appeal concerning the disallowance of Cenvat credit on capital goods. The Tribunal set aside the penalty but upheld the duty demand. It accepted the appellant&#039;s submission of certified photocopies as evidence of the receipt of capital goods, noting no evidence of fraud or intent to evade duty. The decision provided relief to the appellants, emphasizing their lack of intent to evade duty while affirming the duty demand.</description>
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