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    <title>2018 (2) TMI 475 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal and granting eligibility of items used in repair and maintenance of capital goods for CENVAT credit under Rule 2(k) of CCR, 2004. Citing relevant case law, the Tribunal emphasized the importance of repair and maintenance activities in the manufacturing process, aligning with precedents that inputs used for such purposes are eligible for credit. The impugned order was set aside, providing consequential relief to the appellant in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal and granting eligibility of items used in repair and maintenance of capital goods for CENVAT credit under Rule 2(k) of CCR, 2004. Citing relevant case law, the Tribunal emphasized the importance of repair and maintenance activities in the manufacturing process, aligning with precedents that inputs used for such purposes are eligible for credit. The impugned order was set aside, providing consequential relief to the appellant in accordance with the law.</description>
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