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    <title>2008 (10) TMI 174 - CESTAT, CHENNAI</title>
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    <description>CENVAT credit on capital goods centrally procured and installed in different service areas was examined in the context of credit being availed at Salem. The record did not adequately address whether the appellant&#039;s organisational and technological method of providing telephone service justified the credit location, or whether safeguards existed against double availment and unresolved duty consequences on removal of the goods. The impugned order was set aside and the matter was remanded for de novo adjudication after a reasonable opportunity of hearing, leaving the substantive eligibility of credit open for fresh decision.</description>
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    <pubDate>Tue, 28 Oct 2008 00:00:00 +0530</pubDate>
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      <title>2008 (10) TMI 174 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=33768</link>
      <description>CENVAT credit on capital goods centrally procured and installed in different service areas was examined in the context of credit being availed at Salem. The record did not adequately address whether the appellant&#039;s organisational and technological method of providing telephone service justified the credit location, or whether safeguards existed against double availment and unresolved duty consequences on removal of the goods. The impugned order was set aside and the matter was remanded for de novo adjudication after a reasonable opportunity of hearing, leaving the substantive eligibility of credit open for fresh decision.</description>
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      <pubDate>Tue, 28 Oct 2008 00:00:00 +0530</pubDate>
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