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    <title>2015 (9) TMI 873 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal regarding the denial of CENVAT Credit on capital goods for cutting, dressing, and polishing granite and marbles. The decision was based on the understanding at the time of procurement that the activity constituted manufacture, supported by previous judgments. The Tribunal emphasized the significance of this understanding in determining the eligibility of CENVAT Credit on capital goods, setting aside the previous order and granting the appeal with any necessary relief.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal regarding the denial of CENVAT Credit on capital goods for cutting, dressing, and polishing granite and marbles. The decision was based on the understanding at the time of procurement that the activity constituted manufacture, supported by previous judgments. The Tribunal emphasized the significance of this understanding in determining the eligibility of CENVAT Credit on capital goods, setting aside the previous order and granting the appeal with any necessary relief.</description>
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