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    <title>2015 (12) TMI 662 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, granting CENVAT credit on plastic crates, trolleys, welding table, and welding chair. The Order-in-Appeal&#039;s demand for credit and reduced penalty under Section 11AC were set aside. The Tribunal ruled in favor of the appellant, recognizing the essential role of the items in the manufacturing process based on evidence presented, overturning the Revenue&#039;s contentions.</description>
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      <description>The Tribunal allowed the appeal, granting CENVAT credit on plastic crates, trolleys, welding table, and welding chair. The Order-in-Appeal&#039;s demand for credit and reduced penalty under Section 11AC were set aside. The Tribunal ruled in favor of the appellant, recognizing the essential role of the items in the manufacturing process based on evidence presented, overturning the Revenue&#039;s contentions.</description>
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