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    <title>2017 (7) TMI 894 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the appellant&#039;s appeal regarding the eligibility of CENVAT credit on HR Coils, Aluminium Coils, and Welding Rods used for repair and maintenance of capital goods in the factory premises. Citing relevant legal principles and precedents, the Tribunal concluded that these items are essential for the manufacturing process, thus allowing the appellant to avail of the credit. The impugned order was set aside, and consequential relief was granted to the appellant in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345782</link>
      <description>The Tribunal upheld the appellant&#039;s appeal regarding the eligibility of CENVAT credit on HR Coils, Aluminium Coils, and Welding Rods used for repair and maintenance of capital goods in the factory premises. Citing relevant legal principles and precedents, the Tribunal concluded that these items are essential for the manufacturing process, thus allowing the appellant to avail of the credit. The impugned order was set aside, and consequential relief was granted to the appellant in accordance with the law.</description>
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