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    <title>2018 (7) TMI 976 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal of the appellant concerning the availment of cenvat credit on capital goods not physically present at their manufacturing premises. The Tribunal found merit in the appellant&#039;s arguments regarding the use of additional premises for job-work and captive consumption, as well as compliance with Rule 4(5)(a) of the Cenvat Credit Rules 2004. The Tribunal set aside the lower authorities&#039; decision, emphasizing the importance of adhering to legal provisions and established precedents in reaching a favorable outcome for the appellant.</description>
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      <description>The Tribunal allowed the appeal of the appellant concerning the availment of cenvat credit on capital goods not physically present at their manufacturing premises. The Tribunal found merit in the appellant&#039;s arguments regarding the use of additional premises for job-work and captive consumption, as well as compliance with Rule 4(5)(a) of the Cenvat Credit Rules 2004. The Tribunal set aside the lower authorities&#039; decision, emphasizing the importance of adhering to legal provisions and established precedents in reaching a favorable outcome for the appellant.</description>
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