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    <title>2015 (10) TMI 1679 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, holding that the denial of CENVAT credit on items like MS Channels, Angles, M.S. Bars was unjustified. The appellant successfully demonstrated that these items were used as accessories in machinery fabrication, not as building material, supported by relevant case law. The Tribunal found the demand barred by limitation to be unsustainable, emphasizing the appellant&#039;s valid use of the items and the influence of legal precedent on the decision.</description>
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      <description>The Tribunal allowed the appeal, holding that the denial of CENVAT credit on items like MS Channels, Angles, M.S. Bars was unjustified. The appellant successfully demonstrated that these items were used as accessories in machinery fabrication, not as building material, supported by relevant case law. The Tribunal found the demand barred by limitation to be unsustainable, emphasizing the appellant&#039;s valid use of the items and the influence of legal precedent on the decision.</description>
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