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    <title>2017 (9) TMI 1623 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal, holding that welding electrodes and packing and joining materials qualify as inputs for capital goods, allowing the appellant to claim Cenvat credit. The decision was influenced by a precedent from the Hon&#039;ble Chhattisgarh High Court, resulting in the reversal of the challenged order.</description>
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      <description>The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal, holding that welding electrodes and packing and joining materials qualify as inputs for capital goods, allowing the appellant to claim Cenvat credit. The decision was influenced by a precedent from the Hon&#039;ble Chhattisgarh High Court, resulting in the reversal of the challenged order.</description>
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