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    <title>2017 (4) TMI 1243 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the order allowing cenvat credit for purchase of steel items for fabrication and maintenance of capital goods, dismissing the Department&#039;s appeal. Precedents supporting the assessee&#039;s claims on repair, maintenance, and fabrication were cited, leading to the decision to uphold the impugned order. The appeal was dismissed based on judicial orders favoring the assessee, with the judgment pronounced by the President and Member (Technical) of the Appellate Tribunal CESTAT NEW DELHI.</description>
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      <description>The Tribunal upheld the order allowing cenvat credit for purchase of steel items for fabrication and maintenance of capital goods, dismissing the Department&#039;s appeal. Precedents supporting the assessee&#039;s claims on repair, maintenance, and fabrication were cited, leading to the decision to uphold the impugned order. The appeal was dismissed based on judicial orders favoring the assessee, with the judgment pronounced by the President and Member (Technical) of the Appellate Tribunal CESTAT NEW DELHI.</description>
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