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    <title>2018 (7) TMI 604 - CESTAT NEW DELHI</title>
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    <description>The tribunal upheld the denial of Cenvat Credit to the appellant for capital goods used in the power plant installation, emphasizing the impact of the Composition Scheme and the ownership of goods in determining eligibility. The judgment highlights the importance of contractual arrangements and the applicability of legal provisions in Cenvat Credit disputes.</description>
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      <description>The tribunal upheld the denial of Cenvat Credit to the appellant for capital goods used in the power plant installation, emphasizing the impact of the Composition Scheme and the ownership of goods in determining eligibility. The judgment highlights the importance of contractual arrangements and the applicability of legal provisions in Cenvat Credit disputes.</description>
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