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    <title>2013 (12) TMI 1185 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal regarding the claim of Cenvat credit for a truck, ruling that a truck does not qualify as capital goods essential to the manufacturing process. The appeal was rejected based on the failure to establish the truck&#039;s significance in the manufacturing operations.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal regarding the claim of Cenvat credit for a truck, ruling that a truck does not qualify as capital goods essential to the manufacturing process. The appeal was rejected based on the failure to establish the truck&#039;s significance in the manufacturing operations.</description>
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