Deletion of CENVAT credit on iron and steel products due to credit eligibility.
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the CENVAT credit of excise duty demand on iron and steel products used in the manufacture of final products. Corporate Ispat Alloys Limited, the appellant assessee claimed that they had availed CENVAT credit on iron and steel products that were used…
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