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    <title>2006 (12) TMI 27 -  CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, overturning the rejection of credit for development charges on invoices related to the ware bloc machine and traveling wheel. The decision was based on the clear documentation provided by the appellants, establishing the payment of development charges as part of the Transaction Value, making them eligible for Cenvat credit.</description>
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      <description>The Tribunal ruled in favor of the appellant, overturning the rejection of credit for development charges on invoices related to the ware bloc machine and traveling wheel. The decision was based on the clear documentation provided by the appellants, establishing the payment of development charges as part of the Transaction Value, making them eligible for Cenvat credit.</description>
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