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    <title>2018 (6) TMI 980 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, finding that the steel items were used for fabrication and support of capital goods as directed. The Commissioner (Appeals) erred in disallowing the credit, misinterpreting the Tribunal&#039;s directive. The Tribunal held that the steel items were utilized for capital goods, making the credit admissible, and set aside the Commissioner (Appeals) order in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeal, finding that the steel items were used for fabrication and support of capital goods as directed. The Commissioner (Appeals) erred in disallowing the credit, misinterpreting the Tribunal&#039;s directive. The Tribunal held that the steel items were utilized for capital goods, making the credit admissible, and set aside the Commissioner (Appeals) order in favor of the appellant.</description>
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