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    <title>2015 (7) TMI 1125 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, stating that the denial of cenvat credit on lubricant oil used in dumpers and water sprinklers was unjustified. The Tribunal found that these lubricants qualified as inputs under the relevant rules and were not part of the excluded goods, therefore allowing the appeal and emphasizing the eligibility of the lubricants for cenvat credit.</description>
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      <description>The Tribunal ruled in favor of the appellant, stating that the denial of cenvat credit on lubricant oil used in dumpers and water sprinklers was unjustified. The Tribunal found that these lubricants qualified as inputs under the relevant rules and were not part of the excluded goods, therefore allowing the appeal and emphasizing the eligibility of the lubricants for cenvat credit.</description>
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