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    <description>The Tribunal upheld the denial of cenvat credit on steel items used in fabrication work for construction purposes, based on the exclusion specified in the amended definition of input and the precedent set by the Hon&#039;ble Apex Court&#039;s ruling on similar matters.</description>
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      <description>The Tribunal upheld the denial of cenvat credit on steel items used in fabrication work for construction purposes, based on the exclusion specified in the amended definition of input and the precedent set by the Hon&#039;ble Apex Court&#039;s ruling on similar matters.</description>
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