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    <title>2018 (6) TMI 721 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the lower authorities&#039; decision and remanded the case for fresh consideration regarding the eligibility of iron and steel articles as inputs for the fabrication of capital goods. The Tribunal emphasized the importance of aligning with the latest decisions of various High Courts on this matter, indicating the need for a comprehensive review. The appellant did not contest the reversal of credit for certain items, and the Tribunal refrained from delving into the case&#039;s merits, leaving it for the adjudicating authority to redecide.</description>
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      <description>The Tribunal set aside the lower authorities&#039; decision and remanded the case for fresh consideration regarding the eligibility of iron and steel articles as inputs for the fabrication of capital goods. The Tribunal emphasized the importance of aligning with the latest decisions of various High Courts on this matter, indicating the need for a comprehensive review. The appellant did not contest the reversal of credit for certain items, and the Tribunal refrained from delving into the case&#039;s merits, leaving it for the adjudicating authority to redecide.</description>
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