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    <title>2018 (3) TMI 102 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing Cenvat credit for services such as dismantling and removal of old materials, strengthening of structures, hiring of machinery, and fabrication work, deeming them essential for plant maintenance and integral to the manufacturing process. The Tribunal held that these activities were eligible for Cenvat credit despite occurring post-manufacturing, setting aside the denial of credit and granting consequential relief to the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing Cenvat credit for services such as dismantling and removal of old materials, strengthening of structures, hiring of machinery, and fabrication work, deeming them essential for plant maintenance and integral to the manufacturing process. The Tribunal held that these activities were eligible for Cenvat credit despite occurring post-manufacturing, setting aside the denial of credit and granting consequential relief to the appellant.</description>
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