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    <title>2017 (4) TMI 1079 - CESTAT CHANDIGARH</title>
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    <description>The appellant successfully appealed against the denial of cenvat credit on capital goods under an exemption notification. The Member (Judicial) found that the appellant, engaged in manufacturing both dutiable and exempted final products, was entitled to the credit on capital goods as the final products were dutiable at the time of procurement. Relying on a previous Tribunal decision and a High Court ruling, the Member (Judicial) ruled in favor of the appellant, setting aside the order and allowing the appeal.</description>
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      <description>The appellant successfully appealed against the denial of cenvat credit on capital goods under an exemption notification. The Member (Judicial) found that the appellant, engaged in manufacturing both dutiable and exempted final products, was entitled to the credit on capital goods as the final products were dutiable at the time of procurement. Relying on a previous Tribunal decision and a High Court ruling, the Member (Judicial) ruled in favor of the appellant, setting aside the order and allowing the appeal.</description>
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