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    <title>2017 (7) TMI 52 - CESTAT NEW DELHI</title>
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    <description>The appellant claimed Cenvat credit on dumpers and locomotive for cement manufacturing. The Commissioner (Appeals) initially rejected the claim, but the Tribunal allowed the appeal based on precedents. The Tribunal held that dumpers and locomotive used within the factory premises qualify as inputs entitled to Cenvat credit. The impugned order was set aside, granting the appellant consequential benefits in accordance with the law.</description>
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      <title>2017 (7) TMI 52 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=344940</link>
      <description>The appellant claimed Cenvat credit on dumpers and locomotive for cement manufacturing. The Commissioner (Appeals) initially rejected the claim, but the Tribunal allowed the appeal based on precedents. The Tribunal held that dumpers and locomotive used within the factory premises qualify as inputs entitled to Cenvat credit. The impugned order was set aside, granting the appellant consequential benefits in accordance with the law.</description>
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