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    <title>2014 (4) TMI 87 - CESTAT NEW DELHI</title>
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    <description>Eligibility of Cenvat credit on steel items used for repair of furnace walls, fabrication of EOT cranes, storage tanks and supporting structures was examined under the Cenvat Credit Rules, 2004. The Tribunal noted support for credit where steel items were used for repair and maintenance of capital goods and for fabrication of EOT cranes, but treated the position on supporting structures and storage tanks embedded in the earth as requiring fuller examination at final hearing. On a prima facie basis, the appellant was found entitled only to partial relief, so full waiver of pre-deposit was declined and a deposit condition was imposed.</description>
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    <pubDate>Fri, 18 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2014 (4) TMI 87 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=245589</link>
      <description>Eligibility of Cenvat credit on steel items used for repair of furnace walls, fabrication of EOT cranes, storage tanks and supporting structures was examined under the Cenvat Credit Rules, 2004. The Tribunal noted support for credit where steel items were used for repair and maintenance of capital goods and for fabrication of EOT cranes, but treated the position on supporting structures and storage tanks embedded in the earth as requiring fuller examination at final hearing. On a prima facie basis, the appellant was found entitled only to partial relief, so full waiver of pre-deposit was declined and a deposit condition was imposed.</description>
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      <pubDate>Fri, 18 Jan 2013 00:00:00 +0530</pubDate>
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