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    <title>2007 (12) TMI 111 - CESTAT, NEW DELHI</title>
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    <description>The appellant appealed against the denial of credit for items used in the fabrication of machinery, arguing that they were essential for pollution control equipment installation. The Tribunal found that the items were indeed used for pollution control equipment, crucial for factory operations, and not solely for machinery fabrication. Consequently, the appellant was entitled to credit for the items, leading to the setting aside of the impugned order and allowing the appeal.</description>
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      <title>2007 (12) TMI 111 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=4097</link>
      <description>The appellant appealed against the denial of credit for items used in the fabrication of machinery, arguing that they were essential for pollution control equipment installation. The Tribunal found that the items were indeed used for pollution control equipment, crucial for factory operations, and not solely for machinery fabrication. Consequently, the appellant was entitled to credit for the items, leading to the setting aside of the impugned order and allowing the appeal.</description>
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