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    <title>2015 (6) TMI 821 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the admissibility of CENVAT credit on steel items used in maintenance and repair activities for manufacturing High Carbon Ferro Chrome. It ruled that such items, when used in conjunction with machinery, qualify for credit as integral components for machinery upkeep, citing relevant legal precedents. The decision, pronounced on 12.12.2014, rejected the Revenue&#039;s appeal and confirmed the allowance of CENVAT credit on the disputed goods.</description>
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      <link>https://www.taxtmi.com/caselaws?id=260896</link>
      <description>The Tribunal upheld the admissibility of CENVAT credit on steel items used in maintenance and repair activities for manufacturing High Carbon Ferro Chrome. It ruled that such items, when used in conjunction with machinery, qualify for credit as integral components for machinery upkeep, citing relevant legal precedents. The decision, pronounced on 12.12.2014, rejected the Revenue&#039;s appeal and confirmed the allowance of CENVAT credit on the disputed goods.</description>
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