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    <title>2018 (4) TMI 828 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, granting eligibility for Cenvat credit on MS angles, plates, channels, and GI structurals used in fabricating capital goods or their support structures. The Tribunal found that similar items had been allowed credit in previous cases and that the appellant&#039;s explanation for using the platform for filtering raw materials was valid. Relying on legal precedents supporting credit on MS items for fabricating capital goods, the Tribunal set aside the impugned orders, concluding they were unsustainable and allowing the appellant the disputed credit.</description>
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      <title>2018 (4) TMI 828 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=358717</link>
      <description>The Tribunal allowed the appellant&#039;s appeal, granting eligibility for Cenvat credit on MS angles, plates, channels, and GI structurals used in fabricating capital goods or their support structures. The Tribunal found that similar items had been allowed credit in previous cases and that the appellant&#039;s explanation for using the platform for filtering raw materials was valid. Relying on legal precedents supporting credit on MS items for fabricating capital goods, the Tribunal set aside the impugned orders, concluding they were unsustainable and allowing the appellant the disputed credit.</description>
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