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    <title>2017 (10) TMI 1414 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee-Appellants, overturning the decision that denied Cenvat Credit on &quot;Diamond Core Drilling Services&quot; in their captive mines. The drilling services were deemed essential for the core operation of manufacturing zinc ore, as they were crucial for surveying and exploring the mining area. Therefore, the impugned order disallowing the credit and imposing a penalty was set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=278231</link>
      <description>The Tribunal allowed the appeal of the assessee-Appellants, overturning the decision that denied Cenvat Credit on &quot;Diamond Core Drilling Services&quot; in their captive mines. The drilling services were deemed essential for the core operation of manufacturing zinc ore, as they were crucial for surveying and exploring the mining area. Therefore, the impugned order disallowing the credit and imposing a penalty was set aside.</description>
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