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    <title>2018 (3) TMI 828 - CESTAT, ALLAHABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, granting entitlement to Cenvat Credit on steel items used for fabrication of plant and machinery, as well as welding electrodes used for repair and maintenance. Relying on legal precedents, the Tribunal concluded that the appellant could avail Cenvat Credit on both types of items, in line with established principles.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, granting entitlement to Cenvat Credit on steel items used for fabrication of plant and machinery, as well as welding electrodes used for repair and maintenance. Relying on legal precedents, the Tribunal concluded that the appellant could avail Cenvat Credit on both types of items, in line with established principles.</description>
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