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    <title>2017 (1) TMI 21 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the eligibility of Cenvat credit on inputs and capital goods, including steel items and MS items used in manufacturing processes. The Original Authority&#039;s decision allowing a substantial amount of credit but disallowing a portion and imposing a penalty was upheld. The Tribunal relied on detailed analysis and case law references to support the conclusion that the disputed items qualified for Cenvat credit. The judgment was pronounced on 20/12/2016.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the eligibility of Cenvat credit on inputs and capital goods, including steel items and MS items used in manufacturing processes. The Original Authority&#039;s decision allowing a substantial amount of credit but disallowing a portion and imposing a penalty was upheld. The Tribunal relied on detailed analysis and case law references to support the conclusion that the disputed items qualified for Cenvat credit. The judgment was pronounced on 20/12/2016.</description>
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