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    <title>2019 (1) TMI 425 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the denial of CENVAT Credit on MS Angles, Plates, etc., citing precedents where similar items were deemed eligible for credit. Additionally, the Tribunal overturned the denial of Credit on Welding Electrodes, considering them essential for maintenance of capital goods. The appeal was allowed, granting consequential benefits to the appellant in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the denial of CENVAT Credit on MS Angles, Plates, etc., citing precedents where similar items were deemed eligible for credit. Additionally, the Tribunal overturned the denial of Credit on Welding Electrodes, considering them essential for maintenance of capital goods. The appeal was allowed, granting consequential benefits to the appellant in accordance with the law.</description>
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