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    <title>2024 (5) TMI 1174 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order denying CENVAT Credit on steel items. It held that the extended period of limitation was inapplicable, and the steel items qualified as inputs or capital goods under the CENVAT Credit Rules, 2004. The appeals filed by the Revenue were dismissed, with no order as to costs, granting the appellant consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order denying CENVAT Credit on steel items. It held that the extended period of limitation was inapplicable, and the steel items qualified as inputs or capital goods under the CENVAT Credit Rules, 2004. The appeals filed by the Revenue were dismissed, with no order as to costs, granting the appellant consequential relief.</description>
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