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    <title>2017 (1) TMI 17 - CESTAT HYDERABAD</title>
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    <description>The Tribunal partially allowed the appeal, permitting credit on MS items and angles while disallowing credit on ceramic tiles. The decision emphasized the importance of railway sidings for transportation and upheld the eligibility of credit on items integral to the manufacturing process, including those outside the factory premises.</description>
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      <title>2017 (1) TMI 17 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=336937</link>
      <description>The Tribunal partially allowed the appeal, permitting credit on MS items and angles while disallowing credit on ceramic tiles. The decision emphasized the importance of railway sidings for transportation and upheld the eligibility of credit on items integral to the manufacturing process, including those outside the factory premises.</description>
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