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    <title>2016 (6) TMI 466 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeals, granting the Appellant entitlement to Cenvat credit on items used in the fabrication of a Bio-Gas Plant categorized as Pollution Control Equipment and on the repair and maintenance of existing machinery. The decision emphasized the importance of capital goods in the manufacturing process and classified the Bio-Gas Plant as eligible for credit despite becoming immovable after installation. The Appellant was directed to receive consequential benefits as per the law.</description>
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      <description>The Tribunal allowed the appeals, granting the Appellant entitlement to Cenvat credit on items used in the fabrication of a Bio-Gas Plant categorized as Pollution Control Equipment and on the repair and maintenance of existing machinery. The decision emphasized the importance of capital goods in the manufacturing process and classified the Bio-Gas Plant as eligible for credit despite becoming immovable after installation. The Appellant was directed to receive consequential benefits as per the law.</description>
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