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    <title>2015 (10) TMI 1254 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal upheld the decision of the Ld. Commissioner (A) in allowing Cenvat Credit amounting to Rs. 12,40,024 to the respondent. The tribunal found that the items in question were correctly classified as capital goods, as they were used for the fabrication of an induction furnace. Revenue did not contest this classification during the proceedings, leading to the dismissal of their appeal and the disposal of the cross objection filed by the respondent in the same judgment.</description>
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      <description>The appellate tribunal upheld the decision of the Ld. Commissioner (A) in allowing Cenvat Credit amounting to Rs. 12,40,024 to the respondent. The tribunal found that the items in question were correctly classified as capital goods, as they were used for the fabrication of an induction furnace. Revenue did not contest this classification during the proceedings, leading to the dismissal of their appeal and the disposal of the cross objection filed by the respondent in the same judgment.</description>
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