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    <title>2019 (10) TMI 635 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, granting eligibility for Cenvat Credit prior to 17.11.2005, and rejected the Revenue&#039;s appeal, affirming compliance with relevant notifications and the non-requirement to declare supporting manufacturers. The decision highlighted the retrospective application of clarificatory notifications and the procedural nature of customs requirements.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, granting eligibility for Cenvat Credit prior to 17.11.2005, and rejected the Revenue&#039;s appeal, affirming compliance with relevant notifications and the non-requirement to declare supporting manufacturers. The decision highlighted the retrospective application of clarificatory notifications and the procedural nature of customs requirements.</description>
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