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    <title>2025 (11) TMI 596 - CESTAT KOLKATA</title>
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    <description>CESTAT KOL - AT allowed the assessee-appellant&#039;s appeal, holding that CENVAT credit is admissible on inputs and capital goods used for fabrication and for constructing foundations/support structures of capital goods. Relying on prior tribunal decisions, the bench found the issue not res integra and set aside the impugned disallowance of CENVAT credit of Rs.1,81,38,155 with interest and penalty. The assessee&#039;s claim was held eligible and the appeal allowed.</description>
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      <title>2025 (11) TMI 596 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=781128</link>
      <description>CESTAT KOL - AT allowed the assessee-appellant&#039;s appeal, holding that CENVAT credit is admissible on inputs and capital goods used for fabrication and for constructing foundations/support structures of capital goods. Relying on prior tribunal decisions, the bench found the issue not res integra and set aside the impugned disallowance of CENVAT credit of Rs.1,81,38,155 with interest and penalty. The assessee&#039;s claim was held eligible and the appeal allowed.</description>
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