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    <title>2026 (4) TMI 1075 - MADRAS HIGH COURT</title>
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    <description>Cenvat credit on countervailing duty paid on imported steam coal was found admissible because the dispute was governed by the Cenvat Credit Rules, 2004 read with the relevant exemption notifications, and existing binding precedent had already covered the same credit restriction question. The Court noted that the departmental challenge did not justify a fresh re-examination and that no substantial question of law arose. As a result, the Tribunal&#039;s view in favour of the assessee was left undisturbed and the credit claim was sustained.</description>
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      <description>Cenvat credit on countervailing duty paid on imported steam coal was found admissible because the dispute was governed by the Cenvat Credit Rules, 2004 read with the relevant exemption notifications, and existing binding precedent had already covered the same credit restriction question. The Court noted that the departmental challenge did not justify a fresh re-examination and that no substantial question of law arose. As a result, the Tribunal&#039;s view in favour of the assessee was left undisturbed and the credit claim was sustained.</description>
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