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    <title>2023 (6) TMI 1242 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the disallowance of Cenvat Credit, recovery order, and penalties imposed on the appellant company. The judgment was based on the invalidity of Rule 8(3A) as declared by the Court, rendering the demand unsustainable. The appeals were allowed with consequential reliefs, and the decision was announced on 28 June 2023.</description>
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      <description>The Tribunal set aside the disallowance of Cenvat Credit, recovery order, and penalties imposed on the appellant company. The judgment was based on the invalidity of Rule 8(3A) as declared by the Court, rendering the demand unsustainable. The appeals were allowed with consequential reliefs, and the decision was announced on 28 June 2023.</description>
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