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    <title>2015 (12) TMI 9 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that there was no suppression of facts regarding the availment of CENVAT credit on items for fabrication of storage tanks. The extended period of limitation was deemed inapplicable, and the appellant&#039;s communication with Revenue authorities regarding the credit availed was considered sufficient. The Tribunal also recognized the eligibility of steel plates as capital goods based on the information provided, allowing the stay application for further proceedings.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that there was no suppression of facts regarding the availment of CENVAT credit on items for fabrication of storage tanks. The extended period of limitation was deemed inapplicable, and the appellant&#039;s communication with Revenue authorities regarding the credit availed was considered sufficient. The Tribunal also recognized the eligibility of steel plates as capital goods based on the information provided, allowing the stay application for further proceedings.</description>
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