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    <title>2018 (1) TMI 633 - CESTAT CHENNAI</title>
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    <description>The Tribunal remanded the case concerning the eligibility of Cenvat credit on cement and steel used in construction, directing a reconsideration based on relevant case laws. Emphasizing the changing definition of inputs and conflicting interpretations, the Tribunal set aside the penalty imposed, deeming it unjustified given the contentious nature of the issue. Precedents such as Rajasthan Spinning and Weaving Mills were cited to support the decision to overturn the penalty, ultimately partially remanding the appeals.</description>
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      <description>The Tribunal remanded the case concerning the eligibility of Cenvat credit on cement and steel used in construction, directing a reconsideration based on relevant case laws. Emphasizing the changing definition of inputs and conflicting interpretations, the Tribunal set aside the penalty imposed, deeming it unjustified given the contentious nature of the issue. Precedents such as Rajasthan Spinning and Weaving Mills were cited to support the decision to overturn the penalty, ultimately partially remanding the appeals.</description>
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