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    <title>2018 (8) TMI 408 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the appeal against the denial of Cenvat credit for capital goods installed between the grid of the U.P. State Electricity Board and the factory premises. The denial was overturned based on precedent, establishing that even goods installed outside the factory could qualify as cenvatable capital goods. The Tribunal also rejected the Revenue&#039;s appeal on interest and penalty, ultimately disposing of both appeals in favor of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364936</link>
      <description>The Tribunal ruled in favor of the assessee, allowing the appeal against the denial of Cenvat credit for capital goods installed between the grid of the U.P. State Electricity Board and the factory premises. The denial was overturned based on precedent, establishing that even goods installed outside the factory could qualify as cenvatable capital goods. The Tribunal also rejected the Revenue&#039;s appeal on interest and penalty, ultimately disposing of both appeals in favor of the assessee.</description>
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