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    <title>2023 (9) TMI 408 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order disallowing Cenvat Credit on MS plates, citing legal precedents that if goods are cleared after processes not amounting to manufacture, Cenvat Credit cannot be denied. The Tribunal found no merit in the department&#039;s contentions, allowing the appeal and concluding that the appellant did not willfully suppress facts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=442786</link>
      <description>The Tribunal set aside the Commissioner&#039;s order disallowing Cenvat Credit on MS plates, citing legal precedents that if goods are cleared after processes not amounting to manufacture, Cenvat Credit cannot be denied. The Tribunal found no merit in the department&#039;s contentions, allowing the appeal and concluding that the appellant did not willfully suppress facts.</description>
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