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    <title>2017 (9) TMI 19 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal filed by M/s Apollo Metalex Pvt. Ltd., setting aside the denial of Cenvat credit on structural items used for construction. The Tribunal held that the decision based on a previous case was not sustainable and granted relief to the appellant, directing the recovery of the Cenvat credit amounting to Rs. 1,32,861/- along with interest and penalty.</description>
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      <description>The Tribunal allowed the appeal filed by M/s Apollo Metalex Pvt. Ltd., setting aside the denial of Cenvat credit on structural items used for construction. The Tribunal held that the decision based on a previous case was not sustainable and granted relief to the appellant, directing the recovery of the Cenvat credit amounting to Rs. 1,32,861/- along with interest and penalty.</description>
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