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    <title>2016 (8) TMI 488 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals of a cement manufacturer regarding the disallowance of CENVAT credit for steel items used in construction and maintenance. The Tribunal held that steel items used in the erection of structures for machinery are eligible for CENVAT credit as components of capital goods, aligning with previous judgments. The appellant successfully argued for the admissibility of credit on steel items, leading to the Tribunal setting aside the impugned orders and granting consequential relief.</description>
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      <title>2016 (8) TMI 488 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=331104</link>
      <description>The Tribunal allowed the appeals of a cement manufacturer regarding the disallowance of CENVAT credit for steel items used in construction and maintenance. The Tribunal held that steel items used in the erection of structures for machinery are eligible for CENVAT credit as components of capital goods, aligning with previous judgments. The appellant successfully argued for the admissibility of credit on steel items, leading to the Tribunal setting aside the impugned orders and granting consequential relief.</description>
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