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    <title>2017 (12) TMI 1297 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the impugned order, ruling that the appellant was ineligible for Cenvat credit on capital goods exclusively used for exempted goods, despite subsequent utilization for dutiable goods. The decision emphasized that credit eligibility is determined based on the duty liability status of final products at the capital goods&#039; receipt date, in line with established legal precedents.</description>
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      <description>The Tribunal upheld the impugned order, ruling that the appellant was ineligible for Cenvat credit on capital goods exclusively used for exempted goods, despite subsequent utilization for dutiable goods. The decision emphasized that credit eligibility is determined based on the duty liability status of final products at the capital goods&#039; receipt date, in line with established legal precedents.</description>
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