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    <title>2017 (4) TMI 429 - CESTAT HYDERABAD</title>
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    <description>The Tribunal ruled in favor of the appellants, a cement and clinker manufacturing company, in a case concerning the irregular availment of CENVAT credit on MS items and welding electrodes. The Tribunal overturned the original authority&#039;s decision confirming demand, interest, and penalties, as upheld by the Commissioner (Appeals). Relying on legal precedents, including judgments from the High Court and the Apex Court, the Tribunal allowed the appeals, granting the appellants credit on MS items and welding electrodes used for repair and maintenance activities, setting aside the impugned orders.</description>
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    <pubDate>Mon, 20 Feb 2017 00:00:00 +0530</pubDate>
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      <title>2017 (4) TMI 429 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=341459</link>
      <description>The Tribunal ruled in favor of the appellants, a cement and clinker manufacturing company, in a case concerning the irregular availment of CENVAT credit on MS items and welding electrodes. The Tribunal overturned the original authority&#039;s decision confirming demand, interest, and penalties, as upheld by the Commissioner (Appeals). Relying on legal precedents, including judgments from the High Court and the Apex Court, the Tribunal allowed the appeals, granting the appellants credit on MS items and welding electrodes used for repair and maintenance activities, setting aside the impugned orders.</description>
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