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    <title>2017 (4) TMI 1243 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit on steel items used for repair, maintenance and fabrication of support structures connected with capital goods was treated as admissible. The analysis noted that the repair and maintenance issue was already covered by the jurisdictional High Court in the assessee&#039;s own case, while fabrication of support structures on which capital goods were placed was supported by Tribunal precedent. On that basis, the lower appellate authority&#039;s relief was sustained and the departmental challenge failed.</description>
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      <title>2017 (4) TMI 1243 - CESTAT NEW DELHI</title>
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      <description>Cenvat credit on steel items used for repair, maintenance and fabrication of support structures connected with capital goods was treated as admissible. The analysis noted that the repair and maintenance issue was already covered by the jurisdictional High Court in the assessee&#039;s own case, while fabrication of support structures on which capital goods were placed was supported by Tribunal precedent. On that basis, the lower appellate authority&#039;s relief was sustained and the departmental challenge failed.</description>
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