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    <title>2017 (3) TMI 868 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing Cenvat credit on steel items used for support structures and on tippers. The appellant successfully argued that the steel items were eligible for credit as they were used in supporting structures for capital goods, citing relevant legal precedents. Additionally, the appellant&#039;s activities encompassed cargo handling services, making them entitled to the Cenvat credit claimed on tippers under the Business Auxiliary Service category.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing Cenvat credit on steel items used for support structures and on tippers. The appellant successfully argued that the steel items were eligible for credit as they were used in supporting structures for capital goods, citing relevant legal precedents. Additionally, the appellant&#039;s activities encompassed cargo handling services, making them entitled to the Cenvat credit claimed on tippers under the Business Auxiliary Service category.</description>
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