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    <title>2018 (11) TMI 723 - CESTAT CHENNAI</title>
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    <description>The appeal regarding the classification of &#039;Selective Pallet Racking System&#039; as &#039;capital goods&#039; for CENVAT Credit eligibility was allowed by the Appellate Tribunal CESTAT CHENNAI. Relying on precedents and the essential role of the racks in the manufacturing process, the impugned order denying the credit was set aside, granting the appellant consequential benefits. The decision was rendered on 03.10.2018 by Member (Judicial) Shri P Dinesha.</description>
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      <description>The appeal regarding the classification of &#039;Selective Pallet Racking System&#039; as &#039;capital goods&#039; for CENVAT Credit eligibility was allowed by the Appellate Tribunal CESTAT CHENNAI. Relying on precedents and the essential role of the racks in the manufacturing process, the impugned order denying the credit was set aside, granting the appellant consequential benefits. The decision was rendered on 03.10.2018 by Member (Judicial) Shri P Dinesha.</description>
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