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    <title>2019 (2) TMI 939 - CESTAT BANGALORE</title>
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    <description>CENVAT credit on MS plates, MS angles, channels, HR sheets and similar goods used to fabricate support structures for kiln and demineralization plants was held admissible. The denial of credit was unsustainable because the usage of the goods had already been admitted in the show-cause notice, so no further documentary proof was required. The Tribunal also relied on consistent precedent treating such materials, when used for fabrication of supporting structures for machinery, as eligible for credit.</description>
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      <description>CENVAT credit on MS plates, MS angles, channels, HR sheets and similar goods used to fabricate support structures for kiln and demineralization plants was held admissible. The denial of credit was unsustainable because the usage of the goods had already been admitted in the show-cause notice, so no further documentary proof was required. The Tribunal also relied on consistent precedent treating such materials, when used for fabrication of supporting structures for machinery, as eligible for credit.</description>
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