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    <title>2017 (1) TMI 710 - CESTAT HYDERABAD</title>
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    <description>The Appellate Tribunal CESTAT Hyderabad partially allowed one appeal and fully allowed another, overturning the disallowance of credit worth Rs. 2,17,188 for irregularly availed credit on MS items for capital goods. The Tribunal emphasized the importance of verifying usage and establishing eligibility for credit on essential items in the manufacturing process. The appellant successfully demonstrated the usage of subject items for manufacturing capital goods, leading to the allowance of credits based on established criteria and verification processes.</description>
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      <description>The Appellate Tribunal CESTAT Hyderabad partially allowed one appeal and fully allowed another, overturning the disallowance of credit worth Rs. 2,17,188 for irregularly availed credit on MS items for capital goods. The Tribunal emphasized the importance of verifying usage and establishing eligibility for credit on essential items in the manufacturing process. The appellant successfully demonstrated the usage of subject items for manufacturing capital goods, leading to the allowance of credits based on established criteria and verification processes.</description>
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