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    <title>2016 (12) TMI 1049 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal upheld the appellant&#039;s eligibility for Cenvat credit on items used in the fabrication of capital goods, staging structures, and supporting structures. The Commissioner (Appeals) decision was supported, emphasizing that the disputed items were indeed used in the manufacture of capital goods, making them eligible for credit. The Tribunal dismissed the Revenue&#039;s appeal, citing a High Court ruling that inputs used in fabricating supporting structures qualify for Cenvat credit. The appellant was deemed entitled to consequential benefits, and all objections were disposed of.</description>
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      <title>2016 (12) TMI 1049 - CESTAT  ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=336404</link>
      <description>The Tribunal upheld the appellant&#039;s eligibility for Cenvat credit on items used in the fabrication of capital goods, staging structures, and supporting structures. The Commissioner (Appeals) decision was supported, emphasizing that the disputed items were indeed used in the manufacture of capital goods, making them eligible for credit. The Tribunal dismissed the Revenue&#039;s appeal, citing a High Court ruling that inputs used in fabricating supporting structures qualify for Cenvat credit. The appellant was deemed entitled to consequential benefits, and all objections were disposed of.</description>
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      <pubDate>Fri, 30 Sep 2016 00:00:00 +0530</pubDate>
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