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    <title>2016 (7) TMI 1101 - CESTAT NEW DELHI</title>
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    <description>The appeal filed by the Revenue challenging the Commissioner&#039;s order allowing Cenvat credit on disputed goods for the fabrication of supporting structures of capital goods was dismissed by the Appellate Tribunal CESTAT New Delhi. The Tribunal upheld the decision of the Commissioner (Appeals) based on the nature of use of the disputed goods by the respondent in its factory premises, deeming the order granting Cenvat benefit as sustainable on merits. The Tribunal also found no issue with the allowance of Cenvat credit on specific items like oxygen gas and welding electrodes, relying on judicial decisions cited by the Commissioner (Appeals).</description>
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      <description>The appeal filed by the Revenue challenging the Commissioner&#039;s order allowing Cenvat credit on disputed goods for the fabrication of supporting structures of capital goods was dismissed by the Appellate Tribunal CESTAT New Delhi. The Tribunal upheld the decision of the Commissioner (Appeals) based on the nature of use of the disputed goods by the respondent in its factory premises, deeming the order granting Cenvat benefit as sustainable on merits. The Tribunal also found no issue with the allowance of Cenvat credit on specific items like oxygen gas and welding electrodes, relying on judicial decisions cited by the Commissioner (Appeals).</description>
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