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    <title>2023 (9) TMI 1277 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the appellant was entitled to cenvat credit for iron ore pellets purchased from a supplier, despite the goods being exempted from duty payment. The appellant&#039;s use of the pellets in manufacturing and payment of duty on the final product justified the retention of cenvat credit. The demand for reversal of credit was deemed invalid, and the impugned order was set aside. The appellant&#039;s appeal was allowed, granting them the cenvat credit and any consequential relief.</description>
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    <pubDate>Fri, 15 Sep 2023 00:00:00 +0530</pubDate>
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      <title>2023 (9) TMI 1277 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=443655</link>
      <description>The Tribunal held that the appellant was entitled to cenvat credit for iron ore pellets purchased from a supplier, despite the goods being exempted from duty payment. The appellant&#039;s use of the pellets in manufacturing and payment of duty on the final product justified the retention of cenvat credit. The demand for reversal of credit was deemed invalid, and the impugned order was set aside. The appellant&#039;s appeal was allowed, granting them the cenvat credit and any consequential relief.</description>
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