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    <title>2016 (10) TMI 824 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, granting consequential relief to the appellant, regarding the Cenvat credit on structural steel items, specifically MS plates used for maintenance of machinery. The Tribunal held that the MS plates qualified for Cenvat credit based on evidence of their use for repair and maintenance, supported by relevant legal provisions and precedents. The judgment underscored the necessity of providing evidence to support claims for Cenvat credit and the importance of adhering to legal definitions in such matters.</description>
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      <title>2016 (10) TMI 824 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=333804</link>
      <description>The Tribunal allowed the appeal, granting consequential relief to the appellant, regarding the Cenvat credit on structural steel items, specifically MS plates used for maintenance of machinery. The Tribunal held that the MS plates qualified for Cenvat credit based on evidence of their use for repair and maintenance, supported by relevant legal provisions and precedents. The judgment underscored the necessity of providing evidence to support claims for Cenvat credit and the importance of adhering to legal definitions in such matters.</description>
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