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    <title>2019 (7) TMI 1806 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, overturning the Adjudicating Authority&#039;s decision on the classification of goods for CENVAT credit. The Tribunal ruled in favor of the appellant, determining that the disputed items were eligible for credit as spare parts of capital goods, setting aside the penalty imposed and granting consequential benefits. Previous Tribunal decisions supporting the appellant&#039;s position were considered, leading to the favorable outcome in this case.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, overturning the Adjudicating Authority&#039;s decision on the classification of goods for CENVAT credit. The Tribunal ruled in favor of the appellant, determining that the disputed items were eligible for credit as spare parts of capital goods, setting aside the penalty imposed and granting consequential benefits. Previous Tribunal decisions supporting the appellant&#039;s position were considered, leading to the favorable outcome in this case.</description>
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