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    <title>2018 (11) TMI 817 - CESTAT CHENNAI</title>
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    <description>CENVAT credit on iron and steel materials and cement supplied free of cost for construction of clinker silos was held to require reconsideration in light of applicable precedent. The Tribunal noted that the dispute concerned materials used in civil construction linked to the silos and followed earlier decisions relied on by the appellant. The matter was therefore remitted to the adjudicating authority for de novo decision on the basis of the evidence and pleadings, and the penalty could not be sustained at that stage. The penalties were set aside pending fresh adjudication.</description>
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      <title>2018 (11) TMI 817 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=370474</link>
      <description>CENVAT credit on iron and steel materials and cement supplied free of cost for construction of clinker silos was held to require reconsideration in light of applicable precedent. The Tribunal noted that the dispute concerned materials used in civil construction linked to the silos and followed earlier decisions relied on by the appellant. The matter was therefore remitted to the adjudicating authority for de novo decision on the basis of the evidence and pleadings, and the penalty could not be sustained at that stage. The penalties were set aside pending fresh adjudication.</description>
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