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    <title>2018 (3) TMI 1773 - CESTAT KOLKATA</title>
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    <description>Cenvat credit on inputs used in manufacture could not be denied merely because their classification was disputed, where duty on the final product had been paid and accepted. The Tribunal treated the decisive factors as receipt and use of the inputs in accordance with the Cenvat Credit Rules, rather than the classification controversy over the input goods. On that basis, the appellant&#039;s entitlement to credit was upheld, the impugned order was set aside, and the appeal was allowed.</description>
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      <description>Cenvat credit on inputs used in manufacture could not be denied merely because their classification was disputed, where duty on the final product had been paid and accepted. The Tribunal treated the decisive factors as receipt and use of the inputs in accordance with the Cenvat Credit Rules, rather than the classification controversy over the input goods. On that basis, the appellant&#039;s entitlement to credit was upheld, the impugned order was set aside, and the appeal was allowed.</description>
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