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    <title>2011 (7) TMI 993 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the denial of Cenvat credit for M.S. Angles, Channels, Plates used for supporting structures, aluminium conductors, and PVC sheets/plastic sheets. However, it overturned the denial of Cenvat credit for M.S. Plates, Beams, Angles used for repair and maintenance, unmachined steel castings, rough HRCS castings, asbestos jointing sheets, and nitrogen gas used for repair and maintenance. The case was remanded for re-quantification of the Cenvat credit demand and re-determination of the penalty.</description>
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    <pubDate>Mon, 04 Jul 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=213067</link>
      <description>The Tribunal upheld the denial of Cenvat credit for M.S. Angles, Channels, Plates used for supporting structures, aluminium conductors, and PVC sheets/plastic sheets. However, it overturned the denial of Cenvat credit for M.S. Plates, Beams, Angles used for repair and maintenance, unmachined steel castings, rough HRCS castings, asbestos jointing sheets, and nitrogen gas used for repair and maintenance. The case was remanded for re-quantification of the Cenvat credit demand and re-determination of the penalty.</description>
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