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    <title>2016 (8) TMI 199 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, overturning the disallowance of cenvat credit on iron and steel items and Oxygen Gas, Thermal Insulation, and welding electrodes. It held that the extended period for demand confirmation was inapplicable due to the settled issue on iron and steel items. The Tribunal ruled in favor of allowing cenvat credit on welding electrodes and oxygen gas for repair/maintenance work based on legal precedents, setting aside the initial order for fresh adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=330815</link>
      <description>The Tribunal allowed the appeal, overturning the disallowance of cenvat credit on iron and steel items and Oxygen Gas, Thermal Insulation, and welding electrodes. It held that the extended period for demand confirmation was inapplicable due to the settled issue on iron and steel items. The Tribunal ruled in favor of allowing cenvat credit on welding electrodes and oxygen gas for repair/maintenance work based on legal precedents, setting aside the initial order for fresh adjudication.</description>
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