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    <title>2018 (10) TMI 892 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appellant&#039;s claim for Cenvat Credit for imported raw materials, Manganese Ore, based on Transfer Memos and Bills of Entry. The dispute centered on whether Transfer Memos could be used to claim the Credit, with the Revenue arguing against it. However, the Tribunal found in favor of the appellant, emphasizing the proper documentation and utilization of the raw materials in manufacturing final products. The impugned orders disallowing the Credit were set aside, and the appeals were allowed in favor of the appellant.</description>
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    <pubDate>Fri, 05 Oct 2018 00:00:00 +0530</pubDate>
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      <title>2018 (10) TMI 892 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=368926</link>
      <description>The Tribunal allowed the appellant&#039;s claim for Cenvat Credit for imported raw materials, Manganese Ore, based on Transfer Memos and Bills of Entry. The dispute centered on whether Transfer Memos could be used to claim the Credit, with the Revenue arguing against it. However, the Tribunal found in favor of the appellant, emphasizing the proper documentation and utilization of the raw materials in manufacturing final products. The impugned orders disallowing the Credit were set aside, and the appeals were allowed in favor of the appellant.</description>
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      <pubDate>Fri, 05 Oct 2018 00:00:00 +0530</pubDate>
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