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    <title>2007 (7) TMI 166 - CESTAT, BANGALORE</title>
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    <description>The Tribunal held that the Bill of Entry is a relevant document for claiming Cenvat credit but found the specific claim time-barred. The assessee was deemed eligible for Cenvat credit for Argon Gas used in welding operations for capital goods like pipes, based on Supreme Court and High Court precedents. The appeal was disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=3311</link>
      <description>The Tribunal held that the Bill of Entry is a relevant document for claiming Cenvat credit but found the specific claim time-barred. The assessee was deemed eligible for Cenvat credit for Argon Gas used in welding operations for capital goods like pipes, based on Supreme Court and High Court precedents. The appeal was disposed of accordingly.</description>
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