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    <title>2023 (7) TMI 355 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal filed by the Appellant, setting aside the lower Authorities&#039; decision to deny Cenvat Credit on various inputs. The Tribunal noted discrepancies in the Show Cause Notice, lack of proper explanation for the denial, and failure of the Department to conduct further verification post the detailed reply filed by the Appellant. It was observed that the Appellant had maintained proper records and complied with Cenvat Credit Rules. The Tribunal found the lower Authorities at fault for not adequately considering the Appellant&#039;s submissions and granted relief in favor of the Appellant.</description>
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    <pubDate>Wed, 21 Jun 2023 00:00:00 +0530</pubDate>
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      <title>2023 (7) TMI 355 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=440082</link>
      <description>The Tribunal allowed the appeal filed by the Appellant, setting aside the lower Authorities&#039; decision to deny Cenvat Credit on various inputs. The Tribunal noted discrepancies in the Show Cause Notice, lack of proper explanation for the denial, and failure of the Department to conduct further verification post the detailed reply filed by the Appellant. It was observed that the Appellant had maintained proper records and complied with Cenvat Credit Rules. The Tribunal found the lower Authorities at fault for not adequately considering the Appellant&#039;s submissions and granted relief in favor of the Appellant.</description>
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