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    <title>2017 (1) TMI 360 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal regarding the denial of cenvat credit on capital goods installed outside the factory premises. Despite the goods being located in a laboratory of a DTA unit, as they were used in the manufacturing process, the appellant was deemed eligible for the credit. Relying on precedents emphasizing usage in manufacturing, the Tribunal set aside the denial of credit, granting relief to the appellant.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal regarding the denial of cenvat credit on capital goods installed outside the factory premises. Despite the goods being located in a laboratory of a DTA unit, as they were used in the manufacturing process, the appellant was deemed eligible for the credit. Relying on precedents emphasizing usage in manufacturing, the Tribunal set aside the denial of credit, granting relief to the appellant.</description>
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