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    <title>2015 (10) TMI 285 - CESTAT AHMEDABAD</title>
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    <description>The tribunal ruled in favor of the appellants, allowing Cenvat Credit on Nitrogen Cylinders as storage tanks and on Welding Electrodes as either capital goods or inputs. The decision overturned the order-in-appeal and granted the appellants any consequential relief. The eligibility of the items for Cenvat Credit was supported by legal precedents and their essential role in the manufacturing process.</description>
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      <description>The tribunal ruled in favor of the appellants, allowing Cenvat Credit on Nitrogen Cylinders as storage tanks and on Welding Electrodes as either capital goods or inputs. The decision overturned the order-in-appeal and granted the appellants any consequential relief. The eligibility of the items for Cenvat Credit was supported by legal precedents and their essential role in the manufacturing process.</description>
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