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    <title>2016 (3) TMI 155 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant. It held that the protective cover sheets were essential accessories of capital goods, entitling the appellant to Cenvat Credit under Rule 2(a)(A)(iii) of the Cenvat Credit Rules, 2004. The impugned order disallowing the credit was set aside, and the appellant was directed to receive a cash refund of the interest paid and reclaim the Cenvat credit amount.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellant. It held that the protective cover sheets were essential accessories of capital goods, entitling the appellant to Cenvat Credit under Rule 2(a)(A)(iii) of the Cenvat Credit Rules, 2004. The impugned order disallowing the credit was set aside, and the appellant was directed to receive a cash refund of the interest paid and reclaim the Cenvat credit amount.</description>
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