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    <title>2017 (12) TMI 324 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal against the disallowance of Cenvat credit for steel items used in manufacturing. It held that the steel items were eligible for credit as they were used for expanding plant capacity and as structural support for capital goods. The Tribunal referenced previous decisions and judgments supporting the appellant&#039;s claim, ultimately setting aside the Commissioner&#039;s order and granting consequential relief to the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal against the disallowance of Cenvat credit for steel items used in manufacturing. It held that the steel items were eligible for credit as they were used for expanding plant capacity and as structural support for capital goods. The Tribunal referenced previous decisions and judgments supporting the appellant&#039;s claim, ultimately setting aside the Commissioner&#039;s order and granting consequential relief to the appellant.</description>
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