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    <title>2013 (11) TMI 944 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal regarding the eligibility of cenvat credit for spare parts of Ventra Locomotive, holding that they qualify as inputs eligible for credit. In the case of D.A. gas and cement used for repair and maintenance, the Tribunal partially allowed the appeal, overturning the denial of cenvat credit for D.A. gas but upholding the denial for cement based on previous judgments. The decision was based on a thorough analysis of the arguments presented and relevant legal precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=239767</link>
      <description>The Tribunal allowed the appeal regarding the eligibility of cenvat credit for spare parts of Ventra Locomotive, holding that they qualify as inputs eligible for credit. In the case of D.A. gas and cement used for repair and maintenance, the Tribunal partially allowed the appeal, overturning the denial of cenvat credit for D.A. gas but upholding the denial for cement based on previous judgments. The decision was based on a thorough analysis of the arguments presented and relevant legal precedents.</description>
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