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    <title>2017 (9) TMI 448 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal by M/s J.B. Daruka Paper Ltd., upholding the admissibility of Cenvat credit for bars used in pollution control equipment and civil foundation for capital goods. Relying on the Madras High Court ruling, the Tribunal determined that certain bars used for civil construction necessary for establishing a manufacturing unit qualified for credit. This decision favored the appellant, setting aside previous orders and granting them consequential relief as per the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347691</link>
      <description>The Tribunal allowed the appeal by M/s J.B. Daruka Paper Ltd., upholding the admissibility of Cenvat credit for bars used in pollution control equipment and civil foundation for capital goods. Relying on the Madras High Court ruling, the Tribunal determined that certain bars used for civil construction necessary for establishing a manufacturing unit qualified for credit. This decision favored the appellant, setting aside previous orders and granting them consequential relief as per the law.</description>
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