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    <title>2018 (2) TMI 458 - CESTAT CHENNAI</title>
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    <description>The appellate authority allowed the appeal, granting Cenvat credit for duty of excise paid on storage racks used for raw materials in manufacturing activities. The decision was based on the importance of the racks in the manufacturing process, aligning with previous Tribunal rulings establishing their essential role. The impugned order denying the credit was set aside, and consequential relief was granted to the appellant.</description>
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      <description>The appellate authority allowed the appeal, granting Cenvat credit for duty of excise paid on storage racks used for raw materials in manufacturing activities. The decision was based on the importance of the racks in the manufacturing process, aligning with previous Tribunal rulings establishing their essential role. The impugned order denying the credit was set aside, and consequential relief was granted to the appellant.</description>
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