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    <title>2017 (5) TMI 505 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal, overturning the disallowance of credit on silo hoses and corrugated hoses under the CENVAT scheme. It held that both types of hoses were essential components of capital goods, necessary for connecting machinery in the manufacturing process of Silicon Carbide grains. The decision clarified the eligibility criteria for CENVAT credit, ensuring fair treatment for the appellant and emphasizing the functional significance of the hoses in the production process.</description>
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      <title>2017 (5) TMI 505 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=342767</link>
      <description>The Tribunal allowed the appeal, overturning the disallowance of credit on silo hoses and corrugated hoses under the CENVAT scheme. It held that both types of hoses were essential components of capital goods, necessary for connecting machinery in the manufacturing process of Silicon Carbide grains. The decision clarified the eligibility criteria for CENVAT credit, ensuring fair treatment for the appellant and emphasizing the functional significance of the hoses in the production process.</description>
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