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    <title>2013 (5) TMI 241 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the disallowance of cenvat credit for steel items used in embedded tanks but overturned the denial for items used in gantry rails and jigs. The penalty imposed was set aside due to contradictory judgments on the interpretation of Cenvat Credit Rules. The cases were remanded for quantification of cenvat credit demands based on the Tribunal&#039;s directions, clarifying the eligibility of specific steel items in manufacturing processes.</description>
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      <description>The Tribunal upheld the disallowance of cenvat credit for steel items used in embedded tanks but overturned the denial for items used in gantry rails and jigs. The penalty imposed was set aside due to contradictory judgments on the interpretation of Cenvat Credit Rules. The cases were remanded for quantification of cenvat credit demands based on the Tribunal&#039;s directions, clarifying the eligibility of specific steel items in manufacturing processes.</description>
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