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    <title>2016 (11) TMI 1326 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellants in two appeals regarding Cenvat credit disallowance. Firstly, the Tribunal allowed Cenvat credit on pollution control equipment used in a biogas plant integral to manufacturing excisable goods. Secondly, the Tribunal permitted Cenvat credit on items like welding electrodes, plates, winding wire, etc., used for repair and maintenance within the factory premises, aligning with changes in Cenvat credit provisions and previous decisions for consistency.</description>
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      <description>The Tribunal ruled in favor of the appellants in two appeals regarding Cenvat credit disallowance. Firstly, the Tribunal allowed Cenvat credit on pollution control equipment used in a biogas plant integral to manufacturing excisable goods. Secondly, the Tribunal permitted Cenvat credit on items like welding electrodes, plates, winding wire, etc., used for repair and maintenance within the factory premises, aligning with changes in Cenvat credit provisions and previous decisions for consistency.</description>
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