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    <title>2017 (10) TMI 1033 - CESTAT ALLAHABAD</title>
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    <description>Cenvat credit on inputs and capital goods used in captive mines was examined with reference to a denial founded on J.K. Udaipur Udyog Ltd. The Tribunal noted that this precedent had been overruled by the Supreme Court in Vikram Cement, so the legal basis for refusing credit no longer survived. On that footing, the appellate order sustaining the denial was unsustainable in law, and the assessee&#039;s claim to Cenvat credit was accepted.</description>
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      <description>Cenvat credit on inputs and capital goods used in captive mines was examined with reference to a denial founded on J.K. Udaipur Udyog Ltd. The Tribunal noted that this precedent had been overruled by the Supreme Court in Vikram Cement, so the legal basis for refusing credit no longer survived. On that footing, the appellate order sustaining the denial was unsustainable in law, and the assessee&#039;s claim to Cenvat credit was accepted.</description>
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