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    <title>2007 (12) TMI 498 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the denial of credit on certain iron and steel products, ruling that they were used as components in machinery, making them eligible for credit. The appellant&#039;s appeal was allowed with consequential relief, based on the finding that the items qualified for credit despite the lack of specific disclosure on their use or place of utilization.</description>
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      <link>https://www.taxtmi.com/caselaws?id=185489</link>
      <description>The Tribunal overturned the denial of credit on certain iron and steel products, ruling that they were used as components in machinery, making them eligible for credit. The appellant&#039;s appeal was allowed with consequential relief, based on the finding that the items qualified for credit despite the lack of specific disclosure on their use or place of utilization.</description>
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