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    <title>2019 (2) TMI 861 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals, setting aside the impugned orders by the Commissioner (A) regarding the irregular availment of CENVAT credit for HDPE Pipes. The Tribunal determined that HDPE pipes qualified as accessories of the final product and were essential to the manufacturing process, citing legal precedents and the definition of &#039;input&#039; under CCR. This analysis led to the conclusion that the impugned orders were not sustainable in law, resulting in a favorable outcome for the appellant.</description>
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      <description>The Tribunal allowed the appeals, setting aside the impugned orders by the Commissioner (A) regarding the irregular availment of CENVAT credit for HDPE Pipes. The Tribunal determined that HDPE pipes qualified as accessories of the final product and were essential to the manufacturing process, citing legal precedents and the definition of &#039;input&#039; under CCR. This analysis led to the conclusion that the impugned orders were not sustainable in law, resulting in a favorable outcome for the appellant.</description>
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