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    <title>2018 (12) TMI 1478 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant regarding the eligibility of CENVAT credit for items used in fabricating supporting structures for equipment falling under Chapter 72 of CETA, 1985. It was established that the items were indeed used for supporting structures of machinery, entitling the appellant to the credit. Additionally, the Tribunal held that the demand was time-barred due to conflicting decisions during the relevant period, granting relief to the appellant and setting aside the Commissioner&#039;s order.</description>
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      <description>The Tribunal ruled in favor of the appellant regarding the eligibility of CENVAT credit for items used in fabricating supporting structures for equipment falling under Chapter 72 of CETA, 1985. It was established that the items were indeed used for supporting structures of machinery, entitling the appellant to the credit. Additionally, the Tribunal held that the demand was time-barred due to conflicting decisions during the relevant period, granting relief to the appellant and setting aside the Commissioner&#039;s order.</description>
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