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    <title>2023 (9) TMI 409 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT KOLKATA ruled in favor of the appellant, a manufacturer supplying goods to Indian Railways, regarding the eligibility of Cenvat Credit on raw materials used in manufacturing finished goods. The Tribunal found that the appellant had provided sufficient documentary evidence, including a Chartered Engineer&#039;s Certificate, to support their claim. Emphasizing the importance of considering such evidence, the Tribunal set aside the demand raised by the Adjudicating Authority and ruled in favor of the appellant on both the eligibility of Cenvat Credit and the issue of time bar.</description>
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