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    <title>2018 (4) TMI 1224 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the denial of credit on capital goods for the construction of a jetty and connected facilities. It held that the jetty and facilities were essential for the manufacturing process, citing legal precedents supporting the eligibility of such systems for credit as capital goods. The denial of credit was deemed legally unsustainable, and the impugned order was overturned, granting the appellant relief. Additionally, a miscellaneous application for a change in the cause title of the respondent was permitted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359113</link>
      <description>The Tribunal allowed the appeal, setting aside the denial of credit on capital goods for the construction of a jetty and connected facilities. It held that the jetty and facilities were essential for the manufacturing process, citing legal precedents supporting the eligibility of such systems for credit as capital goods. The denial of credit was deemed legally unsustainable, and the impugned order was overturned, granting the appellant relief. Additionally, a miscellaneous application for a change in the cause title of the respondent was permitted.</description>
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