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    <title>2018 (3) TMI 1666 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit was held admissible on cement and steel bars used in the structural foundation supporting a power plant, either as capital goods in the nature of accessories or alternatively as inputs. The Larger Bench ruling and supporting precedents were treated as binding, and no surviving dispute remained for further adjudication. On that basis, the disallowance of credit could not be sustained and was set aside in favour of the assessee.</description>
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      <description>Cenvat credit was held admissible on cement and steel bars used in the structural foundation supporting a power plant, either as capital goods in the nature of accessories or alternatively as inputs. The Larger Bench ruling and supporting precedents were treated as binding, and no surviving dispute remained for further adjudication. On that basis, the disallowance of credit could not be sustained and was set aside in favour of the assessee.</description>
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