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    <title>2022 (4) TMI 1493 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, determining their entitlement to claim Cenvat credit on inputs purchased from a specific supplier. Despite challenges regarding the supplier&#039;s manufacturing processes and duty payment, the Tribunal concluded that the appellant met the necessary conditions for claiming the credit. Emphasizing the significance of duty payment on the input rather than the specific manufacturing process, the Tribunal set aside the initial order, granting relief to the appellant based on the law.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, determining their entitlement to claim Cenvat credit on inputs purchased from a specific supplier. Despite challenges regarding the supplier&#039;s manufacturing processes and duty payment, the Tribunal concluded that the appellant met the necessary conditions for claiming the credit. Emphasizing the significance of duty payment on the input rather than the specific manufacturing process, the Tribunal set aside the initial order, granting relief to the appellant based on the law.</description>
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