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    <title>2018 (8) TMI 1671 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in a case concerning the availment of Cenvat Credit on &quot;M.S. Bar&quot; goods used in manufacturing Transformer Tank. The appellant&#039;s contention that the goods were indeed used in the manufacturing process was supported by documentation and certificates. The Tribunal found that the inputs were used for fabricating clamps welded to the Transformer Tank, fitting into the relevant classification. The denial of Cenvat Credit was deemed unjustified, emphasizing the importance of documentary evidence and proper classification of goods under the Central Excise Tariff.</description>
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    <pubDate>Mon, 27 Aug 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=366199</link>
      <description>The Tribunal allowed the appeal in a case concerning the availment of Cenvat Credit on &quot;M.S. Bar&quot; goods used in manufacturing Transformer Tank. The appellant&#039;s contention that the goods were indeed used in the manufacturing process was supported by documentation and certificates. The Tribunal found that the inputs were used for fabricating clamps welded to the Transformer Tank, fitting into the relevant classification. The denial of Cenvat Credit was deemed unjustified, emphasizing the importance of documentary evidence and proper classification of goods under the Central Excise Tariff.</description>
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