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    <title>2020 (7) TMI 698 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order, ruling that the appellant validly complied with Rule 6(3)(ii) of the Cenvat Credit Rules, 2004. The demand and penalties imposed under Rule 6(3)(i) were deemed unsustainable as the appellant correctly opted for Rule 6(3)(ii). The appeal was allowed, and the penalties were overturned.</description>
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      <title>2020 (7) TMI 698 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=397029</link>
      <description>The Tribunal set aside the Commissioner&#039;s order, ruling that the appellant validly complied with Rule 6(3)(ii) of the Cenvat Credit Rules, 2004. The demand and penalties imposed under Rule 6(3)(i) were deemed unsustainable as the appellant correctly opted for Rule 6(3)(ii). The appeal was allowed, and the penalties were overturned.</description>
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