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    <title>2009 (7) TMI 383 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that beams, columns, and plates used in the factory as part of the crane operating system and induction furnace are eligible for Cenvat credit as capital goods under Chapter 84 of the Central Excise Tariff. The Revenue&#039;s appeal disputing their eligibility was dismissed, affirming the decision of the lower authorities.</description>
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      <description>The Tribunal held that beams, columns, and plates used in the factory as part of the crane operating system and induction furnace are eligible for Cenvat credit as capital goods under Chapter 84 of the Central Excise Tariff. The Revenue&#039;s appeal disputing their eligibility was dismissed, affirming the decision of the lower authorities.</description>
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