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    <title>2018 (11) TMI 1457 - CHHATTISGARH HIGH COURT</title>
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    <description>The court dismissed the appeal, citing the settled legal position established in a prior judgment regarding the classification of structural steel items as inputs for availing CENVAT Credit. The court determined that there was no need to remit the matter back to the Tribunal for a fresh decision, as the core issue had already been conclusively addressed in the previous case. The dismissal was based on the alignment of the current appeal with the legal principles established in the earlier judgment, leading to the decision that the appeal did not warrant further consideration or remittance.</description>
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      <description>The court dismissed the appeal, citing the settled legal position established in a prior judgment regarding the classification of structural steel items as inputs for availing CENVAT Credit. The court determined that there was no need to remit the matter back to the Tribunal for a fresh decision, as the core issue had already been conclusively addressed in the previous case. The dismissal was based on the alignment of the current appeal with the legal principles established in the earlier judgment, leading to the decision that the appeal did not warrant further consideration or remittance.</description>
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