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    <title>2017 (3) TMI 651 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the disallowance of credit on MS items under the CENVAT scheme. It held that the MS items were used in fabricating parts of capital goods, making the credit admissible. The Tribunal found no suppression of facts as the appellant had disclosed the credit availed on MS items in their returns. The judgment emphasized that the disallowance of credit was unjustified, citing settled judgments in support of their decision.</description>
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      <description>The Tribunal allowed the appeal, setting aside the disallowance of credit on MS items under the CENVAT scheme. It held that the MS items were used in fabricating parts of capital goods, making the credit admissible. The Tribunal found no suppression of facts as the appellant had disclosed the credit availed on MS items in their returns. The judgment emphasized that the disallowance of credit was unjustified, citing settled judgments in support of their decision.</description>
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