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    <title>2016 (11) TMI 932 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal, granting the appellant CENVAT credit on steel items for factory expansion. The decision emphasized the importance of considering the use of items in the manufacturing process and relied on relevant precedents to support the appellant&#039;s claim. The Tribunal held that the appellant was eligible for credit based on the definition of &quot;input&quot; under the law post-April 2011, and set aside the original authority&#039;s decision, providing consequential reliefs to the appellant.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant CENVAT credit on steel items for factory expansion. The decision emphasized the importance of considering the use of items in the manufacturing process and relied on relevant precedents to support the appellant&#039;s claim. The Tribunal held that the appellant was eligible for credit based on the definition of &quot;input&quot; under the law post-April 2011, and set aside the original authority&#039;s decision, providing consequential reliefs to the appellant.</description>
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