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    <title>2018 (5) TMI 464 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the manufacturer&#039;s appeal regarding entitlement to Cenvat credit on various items used in the production of capital goods. The Tribunal held that the items in question were used in the fabrication of capital goods, making them eligible for Cenvat credit under Rule-2(k). Consequently, the penalties imposed on the appellant company and its Managing Director were set aside, granting them consequential benefits as per the law.</description>
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      <description>The Tribunal allowed the manufacturer&#039;s appeal regarding entitlement to Cenvat credit on various items used in the production of capital goods. The Tribunal held that the items in question were used in the fabrication of capital goods, making them eligible for Cenvat credit under Rule-2(k). Consequently, the penalties imposed on the appellant company and its Managing Director were set aside, granting them consequential benefits as per the law.</description>
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