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    <title>2018 (4) TMI 1148 - CESTAT CHENNAI</title>
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    <description>The Tribunal remanded the case involving the availing of CENVAT credit on iron, steel, and cement for construction of a new cement plant. The appellants&#039; challenge led to a fresh analysis by the adjudicating authority considering relevant legal positions. The Tribunal found the issue to be interpretational, setting aside penalties and emphasizing the eligibility of credit on MS items for fabrication of capital goods or support structures. The matter was remanded for a fresh decision based on the legal positions discussed during the proceedings.</description>
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      <description>The Tribunal remanded the case involving the availing of CENVAT credit on iron, steel, and cement for construction of a new cement plant. The appellants&#039; challenge led to a fresh analysis by the adjudicating authority considering relevant legal positions. The Tribunal found the issue to be interpretational, setting aside penalties and emphasizing the eligibility of credit on MS items for fabrication of capital goods or support structures. The matter was remanded for a fresh decision based on the legal positions discussed during the proceedings.</description>
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