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    <title>2016 (1) TMI 1202 - CESTAT HYDERABAD</title>
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    <description>The appellants, engaged in manufacturing capital goods, were denied credit on M.S. items used in their manufacturing process. Despite initial denial by the original authority and Commissioner (Appeals), the judge overturned the decision. The judge noted the usage of M.S. items in manufacturing various components and cited precedents allowing credit on such items for fabrication of capital goods. The judge found the denial unjustified, set aside the order, and allowed the appeal with any necessary reliefs.</description>
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      <title>2016 (1) TMI 1202 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=189268</link>
      <description>The appellants, engaged in manufacturing capital goods, were denied credit on M.S. items used in their manufacturing process. Despite initial denial by the original authority and Commissioner (Appeals), the judge overturned the decision. The judge noted the usage of M.S. items in manufacturing various components and cited precedents allowing credit on such items for fabrication of capital goods. The judge found the denial unjustified, set aside the order, and allowed the appeal with any necessary reliefs.</description>
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      <pubDate>Tue, 12 Jan 2016 00:00:00 +0530</pubDate>
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