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    <title>2023 (5) TMI 973 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of a Sponge Iron manufacturer denied Cenvat Credit due to invoices showing the head office address instead of the factory premises where services were utilized. The Tribunal emphasized that credit cannot be denied based on invoice addresses when services are actually utilized in the factory, granting relief based on established case law principles.</description>
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      <description>The Tribunal allowed the appeal of a Sponge Iron manufacturer denied Cenvat Credit due to invoices showing the head office address instead of the factory premises where services were utilized. The Tribunal emphasized that credit cannot be denied based on invoice addresses when services are actually utilized in the factory, granting relief based on established case law principles.</description>
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