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    <title>2017 (5) TMI 666 - CESTAT HYDERABAD</title>
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    <description>The appeal was filed against the disallowance of credit on MS items used in the manufacture of bulk drugs and intermediaries. The appellant provided evidence of the specific usage of MS items for fabrication of capital goods. The Member (Judicial) found the disallowance unjustified, citing relevant case laws, and allowed the appeal with consequential reliefs. The importance of detailed evidence and relevant case laws in determining credit eligibility for items used in manufacturing processes was emphasized in this judgment.</description>
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      <description>The appeal was filed against the disallowance of credit on MS items used in the manufacture of bulk drugs and intermediaries. The appellant provided evidence of the specific usage of MS items for fabrication of capital goods. The Member (Judicial) found the disallowance unjustified, citing relevant case laws, and allowed the appeal with consequential reliefs. The importance of detailed evidence and relevant case laws in determining credit eligibility for items used in manufacturing processes was emphasized in this judgment.</description>
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