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    <title>2015 (10) TMI 1261 - CESTAT NEW DELHI</title>
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    <description>The denial of credit on dumpers and their parts as inputs or capital goods was overturned in the case. The appellants, engaged in cement and clinker manufacturing, successfully argued that dumpers are crucial for their manufacturing process, supported by precedents establishing the integral role of such equipment in mining and transportation activities. The denial was deemed unjustified, and the appeals were allowed, potentially providing consequential relief to the appellants for the disputed periods.</description>
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    <pubDate>Fri, 04 Sep 2015 00:00:00 +0530</pubDate>
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      <title>2015 (10) TMI 1261 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=265986</link>
      <description>The denial of credit on dumpers and their parts as inputs or capital goods was overturned in the case. The appellants, engaged in cement and clinker manufacturing, successfully argued that dumpers are crucial for their manufacturing process, supported by precedents establishing the integral role of such equipment in mining and transportation activities. The denial was deemed unjustified, and the appeals were allowed, potentially providing consequential relief to the appellants for the disputed periods.</description>
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      <pubDate>Fri, 04 Sep 2015 00:00:00 +0530</pubDate>
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