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    <title>2010 (2) TMI 1309 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT KOLKATA set aside an order denying credit to one appellant and confirming a demand against another. The first appellant, a manufacturer of railway track materials, argued inconsistency in treatment compared to a similar case involving their sister concern. They contended that the steel ingots used were of alloy specification, contrary to the Revenue&#039;s claim of non-alloy usage. The Tribunal remanded the matter for fresh consideration based on the acceptance of a previous order dropping a similar demand, ultimately disposing of the appeals through remand.</description>
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      <title>2010 (2) TMI 1309 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=303807</link>
      <description>The Appellate Tribunal CESTAT KOLKATA set aside an order denying credit to one appellant and confirming a demand against another. The first appellant, a manufacturer of railway track materials, argued inconsistency in treatment compared to a similar case involving their sister concern. They contended that the steel ingots used were of alloy specification, contrary to the Revenue&#039;s claim of non-alloy usage. The Tribunal remanded the matter for fresh consideration based on the acceptance of a previous order dropping a similar demand, ultimately disposing of the appeals through remand.</description>
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