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    <title>2023 (6) TMI 1192 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT Kolkata ruled in favor of the Appellant in a case involving duty demand, classification of intermediate excisable product, exemption under Notification No. 214/86, extended limitation period, and interpretation of Rule 4(5)(a) of the Cenvat Credit Rules. The Tribunal allowed the appeal based on the clearance for job work, exemption, and limitation, citing previous decisions and communication with the department.</description>
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