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    <title>2012 (11) TMI 1132 - CESTAT NEW DELHI</title>
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    <description>The appeal regarding the admissibility of Cenvat credit for iron and steel products used in maintenance and repair of machinery and overhead cranes was allowed. The dispute centered on whether the items were used as supporting structures or for repair and maintenance activities. The appellate authority remanded the matter to the original adjudicating authority for a fresh decision based on the factual evidence provided, particularly the statement of the General Manager indicating the goods were used for maintenance and repair purposes.</description>
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      <description>The appeal regarding the admissibility of Cenvat credit for iron and steel products used in maintenance and repair of machinery and overhead cranes was allowed. The dispute centered on whether the items were used as supporting structures or for repair and maintenance activities. The appellate authority remanded the matter to the original adjudicating authority for a fresh decision based on the factual evidence provided, particularly the statement of the General Manager indicating the goods were used for maintenance and repair purposes.</description>
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