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    <title>2017 (4) TMI 795 - CESTAT HYDERABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal regarding the eligibility of CENVAT credit on MS items used for fabrication of capital goods. The appellant successfully demonstrated the essential role of MS items in the fabrication of capital goods through detailed records, certificates, and legal arguments, leading to the Tribunal&#039;s decision in their favor based on precedents and relevant legal interpretations.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal regarding the eligibility of CENVAT credit on MS items used for fabrication of capital goods. The appellant successfully demonstrated the essential role of MS items in the fabrication of capital goods through detailed records, certificates, and legal arguments, leading to the Tribunal&#039;s decision in their favor based on precedents and relevant legal interpretations.</description>
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