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    <title>2006 (2) TMI 468 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants on the admissibility of Cenvat Credit on Capital Goods used outside the factory, setting aside penalties imposed due to lack of mala fide intent. Additionally, the Tribunal allowed the availment of Modvat credit on Refractory materials, aligning with the appellant&#039;s argument and directing a modification in the Final Order to include all Refractory materials.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117954</link>
      <description>The Tribunal ruled in favor of the appellants on the admissibility of Cenvat Credit on Capital Goods used outside the factory, setting aside penalties imposed due to lack of mala fide intent. Additionally, the Tribunal allowed the availment of Modvat credit on Refractory materials, aligning with the appellant&#039;s argument and directing a modification in the Final Order to include all Refractory materials.</description>
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