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    <title>2014 (1) TMI 420 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, determining that steel items used for fabricating storage tanks and columns qualified as capital goods for CENVAT credit purposes. The Tribunal also addressed the time-bar aspect of the demand, emphasizing the importance of timely compliance with predeposit requirements. The appellant was directed to predeposit a specified amount within six weeks to secure waiver and stay for the remaining dues, highlighting the significance of adherence to procedural requirements in such cases.</description>
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      <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, determining that steel items used for fabricating storage tanks and columns qualified as capital goods for CENVAT credit purposes. The Tribunal also addressed the time-bar aspect of the demand, emphasizing the importance of timely compliance with predeposit requirements. The appellant was directed to predeposit a specified amount within six weeks to secure waiver and stay for the remaining dues, highlighting the significance of adherence to procedural requirements in such cases.</description>
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