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    <title>2014 (3) TMI 122 - CESTAT MUMBAI</title>
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    <description>Input credit on HR Plates, MS Plates, SS Plates, Weld and similar items used for repairs and maintenance of capital goods was held admissible because the goods were admittedly deployed for maintaining capital goods. The cited authorities had already recognised credit on such maintenance items, and the denial of credit was therefore unsustainable. The analysis treated the issue as settled in favour of admissibility, and the assessee succeeded.</description>
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      <description>Input credit on HR Plates, MS Plates, SS Plates, Weld and similar items used for repairs and maintenance of capital goods was held admissible because the goods were admittedly deployed for maintaining capital goods. The cited authorities had already recognised credit on such maintenance items, and the denial of credit was therefore unsustainable. The analysis treated the issue as settled in favour of admissibility, and the assessee succeeded.</description>
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