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    <title>2017 (10) TMI 613 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing their appeal against the Commissioner (A)&#039;s decision to reject the irregular CENVAT credit availed on items used for manufacturing hot blast stoves. The Tribunal held that the items were eligible for credit under Explanation 2 to Rule 2(k) of CENVAT Credit Rules, 2004, based on legal interpretations and precedents, setting aside the impugned order as unsustainable in law.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing their appeal against the Commissioner (A)&#039;s decision to reject the irregular CENVAT credit availed on items used for manufacturing hot blast stoves. The Tribunal held that the items were eligible for credit under Explanation 2 to Rule 2(k) of CENVAT Credit Rules, 2004, based on legal interpretations and precedents, setting aside the impugned order as unsustainable in law.</description>
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