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    <title>2015 (10) TMI 1222 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, ruling that the appellant was eligible for capital goods credit for machines installed in their own units for job work. The Tribunal considered the units as part of the main unit, emphasizing they exclusively carried out job work for the appellant. It was found that there was no recovery mechanism for such credit before 1.3.2013, leading to the appellant&#039;s entitlement to the credit. The decision was influenced by the absence of a recovery mechanism for capital goods credit during the relevant period.</description>
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      <description>The Tribunal allowed the appeal, ruling that the appellant was eligible for capital goods credit for machines installed in their own units for job work. The Tribunal considered the units as part of the main unit, emphasizing they exclusively carried out job work for the appellant. It was found that there was no recovery mechanism for such credit before 1.3.2013, leading to the appellant&#039;s entitlement to the credit. The decision was influenced by the absence of a recovery mechanism for capital goods credit during the relevant period.</description>
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