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    <title>2015 (8) TMI 1179 - CESTAT CHENNAI</title>
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    <description>CENVAT credit was held admissible on steel plates, angles, channels, welding electrodes and storage racks used to fabricate capital goods and their parts and components. The Tribunal accepted that the materials were deployed for making items such as raw mill hopper, conveyor systems, transfer tower, boiler parts and grating material, and followed its earlier order allowing credit on similar inputs. Authorities cited against the claim were treated as inapplicable on the facts, and the denial of credit was found unsustainable.</description>
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