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    <title>2016 (12) TMI 1528 - GUJARAT HIGH COURT</title>
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    <description>The court considered the classification of cement and steel used in the construction of a jetty as Inputs or Capital Goods under the Cenvat Credit Rules. It admitted the appeals to address this substantial question of law. Additionally, the court examined the eligibility of input/capital goods Cenvat Credit for constructing a jetty, an exempted service. The judgment will likely clarify the application of Cenvat Credit Rules in similar cases involving construction for exempted services.</description>
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