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    <title>2019 (1) TMI 972 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the cement used in filling pits in mines qualifies as an input for cenvat credit. The decision was based on the indirect relationship of the cement to the extraction of ore, aligning with statutory requirements and legal precedents. The orders disallowing the credit were set aside, and both appeals were allowed.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the cement used in filling pits in mines qualifies as an input for cenvat credit. The decision was based on the indirect relationship of the cement to the extraction of ore, aligning with statutory requirements and legal precedents. The orders disallowing the credit were set aside, and both appeals were allowed.</description>
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