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    <title>2016 (11) TMI 926 - CESTAT HYDERABAD</title>
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    <description>The Tribunal held that the appellant was eligible for CENVAT credit on MS items used for fabrication of capital goods and repair/maintenance of machinery. The appellant successfully demonstrated through detailed explanations and evidence that the MS items were crucial for maintaining machinery in cement manufacturing. Relying on precedents and legal arguments, the Tribunal set aside the lower authorities&#039; decision, allowing the appeal and granting the appellant the credit sought.</description>
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      <description>The Tribunal held that the appellant was eligible for CENVAT credit on MS items used for fabrication of capital goods and repair/maintenance of machinery. The appellant successfully demonstrated through detailed explanations and evidence that the MS items were crucial for maintaining machinery in cement manufacturing. Relying on precedents and legal arguments, the Tribunal set aside the lower authorities&#039; decision, allowing the appeal and granting the appellant the credit sought.</description>
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