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    <description>The case involved M/s. The KCP Cements Limited seeking an advance ruling on the admissibility of Input Tax Credit (ITC) on inputs used for setting up a Silo and the classification of royalty paid for a Mining lease under GST. The applicant withdrew the application before the personal hearing, leading to the dismissal of the application by the authority. The ruling emphasized the procedural aspect, stating that the dismissal was based on the applicant&#039;s withdrawal before the hearing.</description>
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      <description>The case involved M/s. The KCP Cements Limited seeking an advance ruling on the admissibility of Input Tax Credit (ITC) on inputs used for setting up a Silo and the classification of royalty paid for a Mining lease under GST. The applicant withdrew the application before the personal hearing, leading to the dismissal of the application by the authority. The ruling emphasized the procedural aspect, stating that the dismissal was based on the applicant&#039;s withdrawal before the hearing.</description>
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