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    <title>2017 (9) TMI 920 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed Cenvat credit on various items like Welding Electrodes, MS Angles, MS Channels, Steel Plates, Joists, TOR Steel, TMT Flat bars, Aluminum Sheet, Bagasse Carrier Chain, Forged Chain, Jointing Gasket Sheet, and Steam Metallic Packing. The respondent&#039;s argument that these items were essential for production, repair, and maintenance of plant machinery was upheld, citing relevant case laws and precedents. The appeal by the Revenue was dismissed, affirming the respondent&#039;s entitlement to Cenvat credit and consequential benefits.</description>
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      <title>2017 (9) TMI 920 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=348163</link>
      <description>The Tribunal allowed Cenvat credit on various items like Welding Electrodes, MS Angles, MS Channels, Steel Plates, Joists, TOR Steel, TMT Flat bars, Aluminum Sheet, Bagasse Carrier Chain, Forged Chain, Jointing Gasket Sheet, and Steam Metallic Packing. The respondent&#039;s argument that these items were essential for production, repair, and maintenance of plant machinery was upheld, citing relevant case laws and precedents. The appeal by the Revenue was dismissed, affirming the respondent&#039;s entitlement to Cenvat credit and consequential benefits.</description>
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