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    <title>2018 (9) TMI 817 - CESTAT HYDERABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the Order-in-Original. The decision was based on the correct interpretation of relevant notifications and precedents from higher courts. The appellant was found eligible to avail CENVAT credit on capital goods used for manufacturing both dutiable and exempted goods, emphasizing compliance with duty payment requirements. The Tribunal deemed the demands on CENVAT credit availed on capital goods as unsustainable, aligning with decisions of the Hon&#039;ble High Courts of Punjab &amp;amp; Haryana and Karnataka.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the Order-in-Original. The decision was based on the correct interpretation of relevant notifications and precedents from higher courts. The appellant was found eligible to avail CENVAT credit on capital goods used for manufacturing both dutiable and exempted goods, emphasizing compliance with duty payment requirements. The Tribunal deemed the demands on CENVAT credit availed on capital goods as unsustainable, aligning with decisions of the Hon&#039;ble High Courts of Punjab &amp;amp; Haryana and Karnataka.</description>
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