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    <title>2018 (7) TMI 1270 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, granting the appellant Cenvat credit for UV Sheets used in a machine shed for quality maintenance, distinguishing between factory and machine sheds. The judgment emphasizes the importance of maintaining quality output in manufacturing processes and aligns with precedent cases to establish the nature of accessories as capital goods for credit eligibility.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant Cenvat credit for UV Sheets used in a machine shed for quality maintenance, distinguishing between factory and machine sheds. The judgment emphasizes the importance of maintaining quality output in manufacturing processes and aligns with precedent cases to establish the nature of accessories as capital goods for credit eligibility.</description>
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