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    <title>2023 (4) TMI 1014 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the Appellant, a SSI unit, to avail CENVAT Credit for duty paid on raw materials by accepting challans as valid documents. The Adjudicating authority&#039;s rejection was overturned as the duty paid nature of raw materials was established. The Tribunal emphasized the importance of proper documentation and directed the matter back for verification of duty paid documents.</description>
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      <description>The Tribunal allowed the Appellant, a SSI unit, to avail CENVAT Credit for duty paid on raw materials by accepting challans as valid documents. The Adjudicating authority&#039;s rejection was overturned as the duty paid nature of raw materials was established. The Tribunal emphasized the importance of proper documentation and directed the matter back for verification of duty paid documents.</description>
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