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    <title>2017 (11) TMI 1093 - CESTAT NEW DELHI</title>
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    <description>The Tribunal classified Grinding Media Balls as inputs, enabling the appellant to claim 100% cenvat credit upon receipt. The decision emphasized the essential role of the balls in the manufacturing process, supported by legal precedents and the broad input definition under cenvat credit Rules. The appellant&#039;s entitlement to cenvat credit was affirmed, overturning the previous order and ruling in favor of the appellant. The judgment provided clarity on the classification of Grinding Media Balls, ensuring fair treatment and full credit availability for the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351214</link>
      <description>The Tribunal classified Grinding Media Balls as inputs, enabling the appellant to claim 100% cenvat credit upon receipt. The decision emphasized the essential role of the balls in the manufacturing process, supported by legal precedents and the broad input definition under cenvat credit Rules. The appellant&#039;s entitlement to cenvat credit was affirmed, overturning the previous order and ruling in favor of the appellant. The judgment provided clarity on the classification of Grinding Media Balls, ensuring fair treatment and full credit availability for the appellant.</description>
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