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    <title>2015 (8) TMI 145 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case involving the denial of cenvat credit on structural steel items used in manufacturing plant and machinery. The appellant successfully argued that the disputed goods were indeed inputs under the Cenvat Credit Rules, as they were used in producing capital goods for their factory. Additionally, the Tribunal found that the show cause notice issued beyond the limitation period was time-barred, as no fraudulent activities were proven against the appellant. As a result, the impugned order was set aside in favor of the appellant.</description>
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      <title>2015 (8) TMI 145 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=262228</link>
      <description>The Tribunal ruled in favor of the appellant in a case involving the denial of cenvat credit on structural steel items used in manufacturing plant and machinery. The appellant successfully argued that the disputed goods were indeed inputs under the Cenvat Credit Rules, as they were used in producing capital goods for their factory. Additionally, the Tribunal found that the show cause notice issued beyond the limitation period was time-barred, as no fraudulent activities were proven against the appellant. As a result, the impugned order was set aside in favor of the appellant.</description>
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      <pubDate>Fri, 12 Jun 2015 00:00:00 +0530</pubDate>
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