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    <title>2013 (1) TMI 197 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal of a cement manufacturer regarding the denial of Cenvat credit for capital goods and input services used in factory construction. While most of the credit was deemed admissible, some items were ineligible if not directly related to production. Partial deposits were ordered for disputed amounts, with the possibility of waiver upon compliance. The Tribunal also ruled in favor of the appellant concerning Cenvat credit for inputs used in fabricating plant and machinery, as well as for input services related to factory erection, installation, and commissioning, ordering partial deposits with potential waivers upon compliance for both issues.</description>
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    <pubDate>Tue, 03 Jul 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=220091</link>
      <description>The Tribunal partially allowed the appeal of a cement manufacturer regarding the denial of Cenvat credit for capital goods and input services used in factory construction. While most of the credit was deemed admissible, some items were ineligible if not directly related to production. Partial deposits were ordered for disputed amounts, with the possibility of waiver upon compliance. The Tribunal also ruled in favor of the appellant concerning Cenvat credit for inputs used in fabricating plant and machinery, as well as for input services related to factory erection, installation, and commissioning, ordering partial deposits with potential waivers upon compliance for both issues.</description>
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