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    <title>2018 (4) TMI 155 - CESTAT BANGALORE</title>
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    <description>The appeal was allowed as the Judicial Member found that the denial of CENVAT credit on construction services for setting up a factory building was not sustainable in law. The construction was completed before the amendment excluding such credit came into effect, and it was deemed essential for manufacturing final products. Relying on favorable precedents, the impugned order was set aside, granting relief to the appellant engaged in manufacturing corrugated boxes and rolls.</description>
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      <description>The appeal was allowed as the Judicial Member found that the denial of CENVAT credit on construction services for setting up a factory building was not sustainable in law. The construction was completed before the amendment excluding such credit came into effect, and it was deemed essential for manufacturing final products. Relying on favorable precedents, the impugned order was set aside, granting relief to the appellant engaged in manufacturing corrugated boxes and rolls.</description>
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