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    <title>2020 (1) TMI 477 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the availing and utilization of Cenvat credit on certain materials. The dispute arose over the alleged non-utilization of materials in the manufacture of final products and their use for packing material instead. The Tribunal found that the appellant had indeed utilized the materials for packing purposes, supported by evidence of recorded inputs and photos of packed goods. As a result, the impugned order confirming the demand and imposing penalties was set aside, and the appeal was allowed.</description>
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      <title>2020 (1) TMI 477 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=390864</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the availing and utilization of Cenvat credit on certain materials. The dispute arose over the alleged non-utilization of materials in the manufacture of final products and their use for packing material instead. The Tribunal found that the appellant had indeed utilized the materials for packing purposes, supported by evidence of recorded inputs and photos of packed goods. As a result, the impugned order confirming the demand and imposing penalties was set aside, and the appeal was allowed.</description>
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      <pubDate>Tue, 17 Dec 2019 00:00:00 +0530</pubDate>
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