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    <title>2018 (1) TMI 1439 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that items such as HR Coils, Aluminium Coils, and Welding Rods used for repairing and maintaining capital goods are eligible for CENVAT credit under Rule 2(k) of CCR, 2004. The Tribunal emphasized the importance of repair and maintenance activities in ensuring smooth manufacturing processes and ruled in favor of the appellant, setting aside the previous order and granting the appeal with any consequential relief as per law.</description>
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      <description>The Tribunal held that items such as HR Coils, Aluminium Coils, and Welding Rods used for repairing and maintaining capital goods are eligible for CENVAT credit under Rule 2(k) of CCR, 2004. The Tribunal emphasized the importance of repair and maintenance activities in ensuring smooth manufacturing processes and ruled in favor of the appellant, setting aside the previous order and granting the appeal with any consequential relief as per law.</description>
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