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    <title>2017 (9) TMI 1990 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the duty demands against the appellant as the show cause notice was deemed time-barred, citing the case of K.M. Sugar Mills Ltd. The denial of cenvat credit on Cement and Asbestos sheet was contested, with the Tribunal holding that the goods qualified as inputs or capital goods under the Cenvat Credit Rules, 2004. The impugned order disallowing the credit was overturned, and any consequential relief was granted to the appellant.</description>
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      <title>2017 (9) TMI 1990 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=303796</link>
      <description>The Tribunal allowed the appeal, setting aside the duty demands against the appellant as the show cause notice was deemed time-barred, citing the case of K.M. Sugar Mills Ltd. The denial of cenvat credit on Cement and Asbestos sheet was contested, with the Tribunal holding that the goods qualified as inputs or capital goods under the Cenvat Credit Rules, 2004. The impugned order disallowing the credit was overturned, and any consequential relief was granted to the appellant.</description>
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