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    <title>Cenvat credit on Plate</title>
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    <description>Cenvat credit on steel plates depends on their factual use: plates integrally used in or closely related to fabrication work may be eligible as inputs, while plates procured for a maintenance yard-treated as neither capital goods nor production inputs-are not eligible for Cenvat credit. Classification and the purpose of use control entitlement.</description>
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      <description>Cenvat credit on steel plates depends on their factual use: plates integrally used in or closely related to fabrication work may be eligible as inputs, while plates procured for a maintenance yard-treated as neither capital goods nor production inputs-are not eligible for Cenvat credit. Classification and the purpose of use control entitlement.</description>
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