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    <title>2018 (2) TMI 10 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the demand for Cenvat Credit, interest, and penalty, ruling in favor of the appellant. The appellant&#039;s contentions regarding processing losses and shortages were accepted, with the Tribunal noting the lack of evidence linking alleged shortages to the manufacture of finished goods. Precedents allowing credits for processing losses during job work were considered, leading to the denial of Cenvat Credit being deemed unjustified. The demand for Special Additional Duty on Customs was also set aside, and the appeal was disposed of in favor of the appellant.</description>
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      <title>2018 (2) TMI 10 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=354589</link>
      <description>The Tribunal set aside the demand for Cenvat Credit, interest, and penalty, ruling in favor of the appellant. The appellant&#039;s contentions regarding processing losses and shortages were accepted, with the Tribunal noting the lack of evidence linking alleged shortages to the manufacture of finished goods. Precedents allowing credits for processing losses during job work were considered, leading to the denial of Cenvat Credit being deemed unjustified. The demand for Special Additional Duty on Customs was also set aside, and the appeal was disposed of in favor of the appellant.</description>
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      <pubDate>Mon, 29 Jan 2018 00:00:00 +0530</pubDate>
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