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    <title>2017 (7) TMI 480 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that goods used in the repair and maintenance of plant and machinery are eligible for CENVAT credit under Rule 2(k) of CCR, 2004, as they have a direct nexus with the manufacture of final products. The appellant&#039;s appeal was upheld, setting aside the Commissioner (Appeals)&#039;s decision and allowing consequential relief.</description>
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      <description>The Tribunal held that goods used in the repair and maintenance of plant and machinery are eligible for CENVAT credit under Rule 2(k) of CCR, 2004, as they have a direct nexus with the manufacture of final products. The appellant&#039;s appeal was upheld, setting aside the Commissioner (Appeals)&#039;s decision and allowing consequential relief.</description>
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