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    <title>2015 (10) TMI 1645 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal by remanding the case to the adjudicating authority for reconsideration in line with the Vikram Cement judgment. The Supreme Court clarified that cenvat credit on capital goods used in Single Buoy Mooring (SBM) installation at sea would be available if mines are captively used as one integrated unit with the concerned unit. An application for extending the stay order was dismissed as infructuous, and the appellants were granted a proper opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=266370</link>
      <description>The Tribunal allowed the appeal by remanding the case to the adjudicating authority for reconsideration in line with the Vikram Cement judgment. The Supreme Court clarified that cenvat credit on capital goods used in Single Buoy Mooring (SBM) installation at sea would be available if mines are captively used as one integrated unit with the concerned unit. An application for extending the stay order was dismissed as infructuous, and the appellants were granted a proper opportunity of hearing.</description>
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